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 Beginning work in process inventory Completed and transferred out Ending work in process inventory 6,000 32,000 11,000 Percent Complete 100% Percent Complete 80% 100% 40% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 89,700 144,520 $ 234,220 465,000 376,000 841,000 $ 1,075,220 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.