Miller Company manufactures a product for which materials are added at the beginning of the manufacturing process. A review of the company's inventory and cost records for the most recently completed year revealed the following information: Number of Units Materials Conversion 100,000 $100,000 $157,500 Work in process, Jan. 1 80% complete with respect to conversion costs Units started into 500,000 production Costs added during the year Materials Conversion Units completed during the year 450,000 $650,000 $997,500 The company uses the weighted-average method in its process costing system. The ending inventory is 50% complete with respect to conversion costs. Required: a) Compute the equivalent units of production and the cost per equivalent units for materials and for conversion costs. b) Determine the cost transferred to finished goods. c) Determine the amount of cost that should be assigned to the ending work-in-process inventory.