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 Materiala Percent Complete 1000 Conversion Percent Complete 808 Units 5,000 31,000 10,000 1001 404 Beginning work in process inventory Completed and transferred out Ending work in process inventory Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 5 65,700 119,500 $ 185,200 455,000 374,000 829,000 $ 1,014,200 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 Compute the equivalent units of production for both direct materials and conversion Equivalent units of Production: Weighted average Ending work in process inventory 10,000 1000 400 $ 65.700 119.500 $ 185,200 Deginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 455,000 374,000 829,000 $ 1.014,200 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 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 31,000 10,000 100% 41.000 Conversion Percent EUP Complete Completed and transferred out Ending work in process Total Required B Inding work in process inventory - 10,000 1001 401 $ 65,700 119,500 $ 185,200 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 455,000 374,000 829.000 $ 1,014,200 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 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 wi 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 unitsin ending work in process inventory Complete this question by entering your answers in the tabs below. 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 $ 0