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 Units Percent Complete Beginning work in process inventory 4,500 100% Percent Complete 70% Completed and transferred out 25,500 Ending work in process inventory 9,500 100% 30% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 65,500 69,745 400,000 347,000 $ 135,245 747,000 $ 882,245 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 Units Direct Materials Conversion EUP Percent+ EUP Complete Percent Complete Total