Hi-Test Company uses the weighted-average method of process costing to assign production costs to its products. Information for eptember follows. Assume that all materials are added at the beginning of its production process. and that conversion costs are added uniformly throughout the process. work in process Inventory, September 1 (4,000 units, 100% complete with respect to direct materiais, B0t complete with respect to direct labor and overhead: includes 642,500 of direct materials cost, $46, 600 in direct labor cost, cost) 551, 440 overhead Units started in April Units completed and transterred to finished goods inventory Work in process inventory, September 30 ( units, 1004 complete with respect to 6140, 540 35,000 30,000 direc materials, 40% complete with respect to direct labor and overhead) Costs incurred in Septembe:r 445,000 369, 000 Direct materials Conversion Required: Compute each of the following, assuming Hi-Test uses the weighted-average method of process costing. ( decimal places.) Round Cost per EUP to 2 1. The number of physical units that were transferred out and the number that are in ending work in process inventory 283. The number of equivalent units for materials and conversion for the month. 4&5. The cost per equivalent unit of materials and conversion for the month 6. The total cost of goods transferred out 7. The total cost of ending work in process inventory