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, work in process is 40% complete and at the end of the month it is 60% complete. Other data for the month include:

Beginning work-in-process inventory: 2,600 units

Units Started: 2,000 units

Units placed in finished goods: 4,200 units

Conversion costs: $300,000

Cost of direct materials: $463,000

Beginning work-in-process costs:

Materials: $204,000

Conversion: $99,600

Required: use the weighted avarage method, compute:

the equivalaent units of materials, cost per equivalent unit for materials, and cost of materials in the ending inventory