Hi-T Company uses the weighted average method of process costing. Information for the companys first production process follows. All direct materials are added at the beginning of this process, and conversion costs are added uniformly throughout the process.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	5,000	100%	80%
Completed and transferred out	31,000
Ending work in process inventory	10,000	100%	40%

Beginning work in process
Direct materials	$ 65,700
Conversion	119,500	$ 185,200
Costs added this period
Direct materials	455,000
Conversion	374,000	829,000
Total costs to account for		$ 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 departments outputspecifically, to the units transferred out and to the units in ending work in process inventory.