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 Units Complete Beginning work in process 5,000 100% Complete 80% inventory Completed and transferred 26,000 out Ending work in process inventory 10,000 100% 40% Beginning work in process Direct materials $ 77,400 Conversion Costs added this period Direct materials Conversion Total costs to account for 76,000 $153,400 405,000 368,000 773,000 $ 926,400 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. Required A Required B Required C Compute the equivalent units of production for both direct materials and conversion. Equivalent Units of Production: Weighted average Direct Materials Total Units Percent Complete Conversion EUP Percent Complete EUP Required A Required B Required C Compute the cost per equivalent unit for both direct materials and conversion. (Round "Cost per EUP" to 2 decimal places.) Cost per Equivalent Unit of Production Direct Materials Conversion Total costs + Equivalent units of production Cost per equivalent unit of production Required A Required B Required C Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total Completed and transferred out Ending work in process Direct materials Conversion Total ending work in process Total costs accounted for EUP Cost per EUP Total cost $ 0