Hi-Test Company uses the weighted-average method of process costing to assign production costs to its products. Information for September 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 (2.500 units, 100% complete with respect to direct materials, 70% complete with respect to direct labor and overhead; includes $70,400 of direct material cost, $42,100 in direct labor cost, $51,375 overhead cost) Units started in April Units completed and transferred to finished goods inventory Work in process inventory. September 30 (? units, 100% complete with respect to $ 163,875 33,500 28,500 direct materials, 30% complete with respect to direct labor and overhead) Costs incurred in September Direct materials Conversion 430,000 377,000 Required Compute each of the following, assuming Hi-Test uses the weighted-average method of process costing (Round "Cost per EUP" to 2 decimal places.) 1. The number of physical units that were transferred out and the number that are in ending work in process inventory Unit Reconciliation Units to account for Total units to account for Total units accounted for Total units accounted for 2&3. The number of equivalent units for materials and conversion for the month Equivalent Units of Production (EUP) EUP Conversion Units % Materials EUP-Materials % Conversion Equivalent units of production