Misha Crystal Ball, Inc. needs to calculate their ending inventory balance and the amount for COGS for the month ended March 31, 2022. They completed and transferred 110,000 units during the current period and had 12,000 units in ending inventory that were 100% complete with materials and 25% complete with conversion. Here are the costs associated for the month of March: Required: Required: a. Calculate the Equivalent Units for Direct Materials and Conversion the month of March (Step 2) b. Calculate the total costs for Direct Materials and Conversion for the month of March (Step 3) c. Calculate the Cost per Equivalent Unit for Direct Materials and Conversion (Step 4) extra credit (10 points) - Calculate the cost for the units transferred out and ending inventory (Step 5)