Midlands Nutritional Supplements Company (MNSC) had the following data for November 2011: Production Units in progress 1st November (50% with respect to conversion costs) 10 000 units Units completed and transferred out 60 000 units Units in progress 30 November (40% complete with respect to conversion costs) 20 000 units Costs Work in progress on 1st November Materials $1 600 Conversion costs $ 200 Current Costs Materials $12 000 Conversion costs $ 3 200 Required Assuming that MNSC uses the weighted average process costing method, show: a) the cost per equivalent unit b) the cost of goods transferred out c) the cost of goods in closing work in progress