For Salcido, Inc., the value of beginning Work in Process Inventory was $109,000, 20% of which was direct materials cost. During the period, Salcido completed work on 43,900 units, only completed 80% of the work on another 11,600 units, and incurred $86,000 in direct materials cost and $182,500 in conversion costs. Salcido adds direct materials at the beginning of their production process, and incurs conversion costs evenly throughout the process. Required: Calculate the following using the weighted average method for process costing:

a.	Equivalent units for direct materials.

b.	Equivalent units for conversion costs.

c.	Cost per equivalent unit for direct materials. (Round your answer to 2 decimal places.)

d.	Cost per equivalent unit for conversion costs. (Round your answer to 2 decimal places.)

e.	Cost assigned to ending Work in Process Inventory. (Round your intermediate calculations to 2 decimal places and final answer to the nearest whole dollar amount.)

f.	Cost assigned to goods completed and transferred out. (Round your intermediate calculations to 2 decimal places and final answer to the nearest whole dollar amount.)