I materials are added at the beginning of the manufacturing process. March. A Vista Vacuum Company has the following production information for the month Units Beginning inventory of 5,000 units that are 100 percent complete 14,200 units started during the period. r materials and 29 percent complete for conversion. Ending inventory of 3,100 units that are 12 percent complete for conversion. Manufacturing Costs Cote ddd during the month were $29 900 for materials and $53.500 for conversion ($27.600 labor and $25,900 applied overhead). Assume the company uses Weighted-Average Method. Reqdt the number of equivalent units of production for materials and conversion for March. Equivalent Units Physical Direct Ma Conversion Units Completed Ending Inventory 3,100 3.100 3,100 372 100 Total 77 2. Calculate the cost per equivalent unit for materials and conversion for March. (Round your answers to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit be assigned to the units transferred out and the units still in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.) 3, Determine the costs Direct Total Conversion Materials Cost Units Completed inventory 0 S 0 $ Accounted for