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 Percent Percent Units Complete Beginning work in process inventory Completed and transferred out Ending work in process inventory 5,500 100% Complete 70% 31,500 10,500 100% 30% Beginning work in process Direct materials Conversion $ 77,600 121,030 $ 198,630 Costs added this period Direct materials Conversion 460,000 371,000 831,000 $ 1,029,630 Total costs to account for 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. tion by entering your answers in the tabs below. 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 Complete EUP Percent Complet KUP 31,500 100% 31,500 100% 31.500 10,500 100% 10,500 30% 3,150 42.000 42,000 34.650 5. Reported & 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 Malarials Conversion $ 77,600 $ 121,030 460,000 371,000 $ 537,600 $ 492,030 42.000 34,650 < Required A Required C > 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 process 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 $ 0