Hi$-$T Company uses the weighted average method of process costing. Information for the company's first production process follows. All direct materials are added at the beginning of this process, and conversion costs are added uniformly throughout the process.

a$.$ Compute the equivalent units of production for both direct materials and conversion.

b$.$ Compute the cost per equivalent unit for both direct materials and conversion.

c$.$ Assign costs to the department's output$-$specifically, to the units transferred out and to the units in ending work in process inventory.

Complete this question by entering your answers in the tabs below.

Required $A$

Compute the equivalent units of production for both direct materials and conversion.

$\backslash$table$[[$Equivalent Units of Production: Weighted average$],[,$Units,Direct Materials,Conversion$],[,\backslash$table$[[$Percent$],[$Complete$]],$EUP,$\backslash$table$[[$Percent$],[$Complete$]],$EUP$],[5,,,,,],[,,,,,],[$Total$,,,,,]]$

Compute the cost per equivalent unit for both direct materials and conversion.

Note: Round "Cost per EUP" to $2$ decimal places.

$\backslash$table$[[$Cost per Equivalent Unit of Production,$\backslash$table$[[$Direct$],[$Materials$]],$Conversion$],[,,],[,,],[$Total costs,,$],[*$ Equivalent units of production,,$],[$Cost per equivalent unit of production,,$]]$

Assign costs to the department's output$-$specifically, to the units transferred out and to the units in ending work in process inventory.

Note: Round "Cost per EUP" to $2$ decimal places.

$\backslash$table$[[$Cost assignment$-$Weighted average,,,,$],[$Completed and transferred out,EUP,Cost per EUP,Total cost$],[$Direct materials,,,,$],[$Conversion$,,,,],[$Total Completed and transferred out,,,,$],[$Ending work in process,,,,$],[$Direct materials,,,,$],[$Conversion$,,,,],[$Total ending work in process,,,,$],[$Total costs accounted for,,,,$]]$