McElroy, Incorporated produces a single model of a popular cell phone in large quantities. A single cell phone moves through two departments, assembly and testing. The manufacturing costs in the assembly department during March follow:

Direct materials	$ 147,000
Conversion costs	114,000
	$ 261,000

The assembly department has no beginning Work-in-Process Inventory. During the month, it started 21,000 cell phones, but only 17,000 were fully completed and transferred to the testing department. All parts had been made and placed in the remaining 4,000 cell phones, but only 50% of the conversion had been completed. The company uses the weighted-average method of process costing to accumulate product costs.

Required:

1. Compute the equivalent units and costs per equivalent unit for March in the assembly department. Compute the equivalent units and costs per equivalent unit for March in the assembly department. (Round "Costs per equivalent unit" to 2 decimal places.)

2. Compute the cost of units completed and transferred to the testing department. Compute the cost of units completed and transferred to the testing department. (Round intermediate calculations to 2 decimal places.)

3. Compute the cost of the ending Work-in-Process. Compute the cost of the ending Work-in-Process. (Round intermediate calculations to 2 decimal places.)