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 Work in process , 100,000 $100,000 $157,500 Jan. 1 80% complete with respect to conversion costs Units started into 500,000 production Costs added during the year Materials $650,000 Conversion $997,500 Units completed 450,000 during the year The company uses the weighted-average method in its process costing system. The ending inventory is 50% complete with respect to conversion costs. Required: CS a) Compute the equivalent units of production and the cost per equivalent units for materials and for conversion costs. by Determine the cost transferred to fished sobasumner c) Determine the amount of cost that should be assigned to the ending work-in-process inventory