PB3. LO 5.3 Vexar manufactures nails. Manufacturing is a one-step process where the nails are forged. This is the information related to this year's production: Units to account for Beginning work in process inventory Units Materials Conversion 1,000 1,000 500 Started To account for 41,000 42,000 Ending inventory was 100% complete as to materials and 70% complete as to conversion, and the total materials cost is $115,080 and the total conversion cost is $72,072. Using the weighted-average method, what are the unit costs if the company transferred out 34,000 units? Using the weighted-average method, prepare the company's process cost summary for the month