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 Beginning work in process inventory Completed and transferred out Ending work in process inventory Units 3,000 Complete Complete 100% 80% 24,000 8,000 100% 40% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 31,000 63,680 $ 94,680 385,000 328,000 713,000 $ 807,680 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 tipe units in ending work in process inventory.