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 Materiale Conversion Percent Complete 1001 Percent Complete 808 Beginning work in process inventory Completed and transferred out Ending work in process inventory Units 6,000 27,000 11,000 1000 405 $ 60,000 78,460 $ 138,460 Beginning work in process Direct materials Conversion costs added this period Direct materials Conversion Total costs to account for 415,000 358,000 773,000 $ 911,460 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 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 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 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 transforred 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