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.

Units Direct Materials Conversion

Percent Complete Percent Complete

Beginning work in process inventory $5,500100\%70\%$

Completed and transferred out $31,500$

Ending work in process inventory $10,500100\%30\%$

Beginning work in process

Direct materials $ $77,600$

Conversion $121,030$ $ $198,630$

Costs added this period

Direct materials $460,000$

Conversion $371,000831,000$

Total costs to account for $ $1,029,630$

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

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

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