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 Units Direct Materials Conversion Percent Percent Complete Complete 5,500 100% 70% 26,500 Ending work in process 10,500 100% 30% inventory Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 89,500 76,785 $166,285 410,000 365,000 775,000 $ 941,285 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 Required Required A B C Compute the equivalent units of production for both direct materials and conversion. Equivalent Units of Production: Weighted average Units Direct Materials Percent Complete Conversion EUP Percent Complete EUP Total < Required A Required B >