On May 1, Diggton Company had a work-in-process inventory of 10,700 units. The units were 80% complete for material and 20% complete for conversion, with respective costs of $33,500 and $1,990. During the month, 157,000 units were completed and transferred to finished goods. The May 31 ending work-in-process inventory consisted of 10,700 units that were 90% complete with respect to materials and 50% complete with respect to conversion. Costs added during the month were $337,000 for materials and $514,250 for conversion. Required: Using the weighted average method, calculate: A. Total equivalent units for material and conversion. B. The cost per equivalent unit for material and conversion. (Round your answers to 2 decimal places.) C. The cost transferred to finished goods. (Round your intermediate calculations to 2 decimal places and final answers to nearest whole dollar.) D. The cost of ending work in process. (Round your intermediate calculations to 2 decimal places and final answers to nearest whole dollar.) A. Equivalent units: Direct material Conversion B. Cost per equivalent unit: Direct material Conversion C. Cost transferred to finished goods D. Cost of ending work in process