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 Percent Complete 100% Beginning work in process inventory Completed and transferred out Ending work in process inventory Units 3,000 29,000 3,000 Conversion Percent Complete Box 100% 40% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 5 83,000 92.680 $ 175,660 435,000 371,000 806, $ 981,680 o. 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 Compute the equivalent units of production for both direct materials and conversion. Equivalent Units of Production: Weighted average Direct Materials Units Percent EUP Complete Conversion Percent EUP Complete Total Recured A Required B > 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 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 EUP Cost per EUP Total cost 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