Midway Metal, which uses the weighted average method, produces wire baskets in two departments, Bending and Painting. The Work in Process Inventory T-account for the Bending department is shown below. The 3,300 units in beginning work in process inventory had direct materials costs of $3,700 and conversion costs of $2,900. Also shown is unit data for the Bending department this period. Direct Materials Conversion Units Beginning work in process inventory 3,300 Percent Complete 100% Percent Complete 20% Units started this period 7,300 Completed and transferred out 8,300 Ending work in process inventory 2,300 100% 70% Work in Process Inventory-Bending ($) Debit Beginning balance Direct materials Direct labor Overhead Ending balance 6,600 13,260 4,300 22,530 ? Credit ? Transferred out a. Compute equivalent units of production for both direct materials and conversion. b. Compute cost per equivalent unit of production for both direct materials and conversion. c. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory.