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 Beginning work in process inventory Completed and transferred out Ending work in process inventory Units 3,500 Percent Complete Percent Complete 100% 70% 24,500 8,500 100% 30% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 42,300 68,225 390,000 324,000 $ 110,525 714,000 Total costs to account for $ 824,525 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.