Happy Gilmore, Inc. uses weighted average process costing. The Company has two production processes. Conversion cost is added evenly throughout each process. Direct materials are added at the beginning of the first process. Additional information for the first process follows: Units Direct Materials Conversion Costs Beginning work in process inventory 100,000 100% 50% Units started this period 750,000 Units completed and transferred out 800,000 Ending work in process 50,000 100% 80% Beginning work in process inventory Direct materials 225,000 Conversion costs 315,000 540,000 Costs added this period Direct materials 2,112,500 Conversion costs 2,835,000 4,947,500 Total costs to account for REQUIREMENTS: A. Compute equivalent units of production for both direct materials and conversion costs. B. Compute cost per equivalent unit of production for both direct materials and conversion costs. C. Assign costs to the department's output - specifically, to the units transferred out and to the units in ending work in process inventory.