Four Seasons Company makes snow blowers. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of September, the work-in-process is 40 percent complete and at the end of the month it is 60 percent complete for conversion costs. Other data for the month include: 1,000 units 2,500 units 2,500 units Beginning work-in-process inventory Units started Units completed and placed in finished goods Cost added during the period Cost of direct materials Conversion costs Beginning work-in-process costs: Materials Conversion $245,000 $202,400 $175,000 $76,000 Required: A) Determine the equivalent units of production for materials and conversion costs. B) Determine the cost per equivalent unit for materials and conversion costs. C) Prepare a production cost worksheet with supporting of process costing to show amount transferred out of WIP and the amount remaining in ending WIP. (Round to nearest dollar)