Hi-T Company uses the weighted average method of process costing. Information for the company's rst 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 Complete Beginning work in process inventory 5,000 100% 80% Completed and transferred out 26,000 Ending work in process inventory 10,000 100% 40% Beginning work in process Direct materials $ 77,400 Conversion 76,000 $ 153,400 Costs added this period Direct materials 405,000 Conversion 368,000 773,000 Total costs to account for $ 925,409 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 outputspecifically. to the units transferred out andto the units in ending work in process inventory. Compute the equivalent units of production for both direct materials and conversion. Compute the cost per equivalent unit for both direct materials and conversion. (Round "Cost per EUP" to 2 decimal places.) + Equivalent units of production - _ Cost per equivalent unit of production - _ Assign costs to the department's outputspecically, to the units transferred out and to the units in ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Completed and transferred out Direct materials Conversion Total Completed and transferred out Ending work in process Direct materials Total ending work in process Total costs accounted for