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 Beginning work in process Inventory Completed and transferred out Ending work in process inventory Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Direct Materials Conversion Percent Units 5,000 31,000 10,000 Complete 100x Percent Complete 110% 100x 40% $ 65,700 119,580 455,000 374,000 $ 185,200 829,000 Total costs to account for $ 1,014,200 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 Required B Required C Compute the equivalent units of production for both direct materials and conversion. Equivalent Units of Production: Weighted average Direct Materials Total Unlis Percent Complete Conversion EUP Percent Complete EUP Required A Required B Required C Compute the cost per equivalent unit for both direct materials and com Cost per Equivalent Unit of Production Total costs + Equivalent units of production Cost per equivalent unit of production Direct Materials Conversion < Required A Req Required A Required B Required C Assign costs to the department's output-specifically, to the units transferred out and to the units in e 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