New Method Company uses a process cost system to manufacture sensors for the security industry. The company uses Weighted Average method. The following information pertains to operations of Processing Department K for the most recent month: Units Beginning Work-in-Process Inventory 16,000 Units completed during the month 92,000 Ending Work-in-Process Inventory 24,000 The beginning inventory was 60 percent complete for materials and 20 percent complete for conversion costs. The ending inventory was 90 percent complete for materials and 40 percent complete for conversion costs. Costs pertaining to the month were as follows: Beginning inventory costs: materials, $54,560; conversion cost, $35,560 Costs incurred during the month: materials used, $468,000; conversion cost, $574,040 Requirement For Processing Department K: A) Calculate be the total equivalent units of production for Direct Materials and Conversion Cost for Processing Department K B) Calculate the unit cost of Materials and Conversion Cost for the month C) Calculate the total cost of units completed and transferred out D) Calculate the total cost of ending Work in process inventory