Marquita Filters produces an air filter for use in jet aircraft. Parts are added at several points in the production process. In August productions began with 500 filters in Work in Process, 80% complete as to materials and 70% complete as to conversion cost. During the month an additional 2700 units were added into production. 600 filters were in work in process at the end of the month and they were 70% complete as to materials and 60% complete as to conversion cost. cost Information for August Beginning Work in Process Cost added in August Material $45,000 $269,080 Labor 11,000 77,800 Manufacturing Overhead 80,000 497,200 Total 136,000 844,080 a. Calculate the cost per equivalent unit for each of the three cost items and in total. b. Calculate the cost of the items completed in August and the cost of ending work in process inventory