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 $2,300$ units in beginning work in process inventory had direct materials costs of $$2,700$ and conversion costs of $$1,900.$ Also shown is unit data for the Bending department this period.

Units Direct Materials Conversion

Percent Complete Percent Complete

Beginning work in process inventory $2,300100\%20\%$

Units started this period $6,300$

Completed and transferred out $7,300$

Ending work in process inventory $1,300100\%60\%$

Work in Process Inventory$$Bending $($$$)$

Debit Credit

Beginning balance $4,600?$ Transferred out

Direct materials $6,760$

Direct labor $3,300$

Overhead $10,960$

Ending balance $?$

Compute equivalent units of production for both direct materials and conversion.

Compute cost per equivalent unit of production for both direct materials and conversion.

Assign costs to the department$$s output$$specifically$,$ to the units transferred out and to the units in ending work in process inventory.