Jackson Inc. had the following production and cost information for its fabrication department during the month of March (materials are added at the beginning of the fabrication process):

Production:
Units in process, March 1, 50% complete with respect to conversion	5,000
Units completed	32,600
Units in process, March 30, 60% complete	6,000
Costs:
Work in process, March 1:
Materials	$20,000
Conversion costs	15,100
Total	$35,100
Current costs:
Materials	$62,500
Conversion costs	105,000
Total	$167,500

Jackson uses the weighted average method.

Required:

1. Prepare an equivalent units schedule. Enter percentages as whole numbers (i.e. 55 not .55).

2. Calculate the total unit cost. Round all intermediate calculations and final answer to the nearest cent.

3. Calculate the cost of units transferred out and the cost of EWIP. In your computations, round unit costs to the nearest cent and use in subsequent calculations. Round your final answers to the nearest dollar.