Harmon Company uses the weighted-average method in its process costing system. The Curing Department of Harmon Company reported the following information for the month of March. Physical Percentage Complete with Units respect to Conversion Work-in-process, 1 March 10,000 80% Units started 28,000 Completed and transferred out Work-in-process, 31 March 30,000 30% 8,000 Materials ($) Conversion ($) Costs for March Work-in-process, 1 March Added during the month 48,600 34,500 146,000 194,400 All materials are added at the beginning of the process. Required: (a) Determine the equivalent units of production for materials and conversion for March. (4 marks) Determine the cost per equivalent unit for materials and conversion for March. (b) (5 marks) Determine the cost of ending work in process inventory in the Curing Department for March. (c) (2 marks) (d) Determine the cost assigned to units transferred out of the Curing Department during March. (2 marks) Briefly describe how the FIFO method differs from the weighted-average method under process costing. (e) (4 marks)