Gators, which uses the weighted average method of process costing, manufactures a soft rubber sole shoe implant in its Ohio manufacturing plant. It has two departments: Forming (first) and Packaging (second). In the Forming process, a form is first created as a mold for the implants. Materials are then added 75% of the way through the Forming process. Conversion costs are incurred evenly throughout the Forming process. During the last month, Forming started with 22,000 (35 % complete) units in beginning work in process and subsequently started 82,000 additional units. Forming started the month with $47,505 in beginning work in process costs (all conversion costs). During the month, 77,000 units were completed and transferred to Packaging. In addition to those units, 5,500 units were spoiled. The normal spoilage rate in Forming is 8 %. Ending work in process inventory was 70 % complete as to conversion costs. During the month, $450,000 of additional conversion costs and $841,500 of direct materials costs were added Find the following: Cost per equivalent unit for transferred-in costs: Dollars Cost per equivalent unit for direct materials: Dollars Cost per equivalent unit for conversion: Dollars The value of good units completed and transferred out Dollars The value of abnormal spoilage: Dollars The value of ending work in process inventory Dollars