NO. 2 Winterfield Mfg. makes skateboards and uses a weighted average process costing system. On February 1, 2020, the company had 400 boards in process that were 70% complete as to material and 85% complete as to conversion. During the month, 3,800 additional boards were started. On February 29, 300 boards were still in process (40% complete as to material and 60% complete as to conversion). Cost information for February 2020is as follows: Beginning WIP inventory costs: Direct material Conversion 4,349 4,658 Current period costs: Direct material Conversion 60,775 46,750 Required: a) Calculate the EUP for each cost component. b) Calculate the unit cost per skateboard (show also the cost per EUP for each cost component). c) Determine the cost of the completed units transferred out during February. d) Determine the cost of the inventory in February 29, 2020.