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. Direct Materials Conversion Units Percent Complete Beginning work in process inventory 7,000 100% Percent Complete 80% Completed and transferred out 33,000 Ending work in process inventory 12,000 100% 40% Beginning work in process. Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 78,500. 123,860 $ 202,360 475,000 394,000 869,000 $ 1,071,360 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. Answer is not complete.. Answer is not complete.. Complete this question by entering your answers in the tabs below. Required A Required B Required C Compute the equivalent units of production for both direct materials and conversion. Equivalent Units of Production: Weighted average Completed and transferred out Ending work in process Total Direct Materials Conversion Units Percent EUP Complete Percent Complete EUP 33,000 100% 33,000 12,000 100% 12,000 100% 40% 33,000 45,000 45,000 Required A Required B > Complete this question by entering your answers in the tabs below. Required A Required B Required C Compute the cost per equivalent unit for both direct materials and conversion. (Round "Cost per EUP" to 2 decimal places.) Cost per Equivalent Unit of Production Cost of beginning work in process Costs added this period Total costs Equivalent units of production Cost per equivalent unit of production Direct Materials Conversion $ 78,500 $ 123,860 475,000 394,000 $ 553,500 $ 517,860 Complete this question by entering your answers in the tabs below. Required A Required B Required C Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in pre inventory. (Round "Cost per EUP" to 2 decimal places.) Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total Completed and transferred out Ending work in process Direct materials Conversion Total ending work in process Total costs accounted for EUP Cost per EUP Total cost 33,000 33,000 12,000 < Required B Required C > 0