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III. Process Costing (17 points) Parker Inc. uses the weighted-average method in its process costing system. neh concern the operations of the company's first processing department o The following data (70% New units started into production during the month.......1,000 units complete with respect to materials and 80% complete with respect to conversion) Units completed and transferred out... Units in process, February 28 (50% complete with respect to materials and 20% complete with respect to co 10,700 units ..400 nversion) Work in process inventory, February 1: Materials costs Costs incurred in February: $223,606 a. What are the total equivalent units of production for materials costs? Ans: b. What is the cost per equivalent unit for materials costs? Ans: $ c. Assume that the cost per equivalent unit for conversion costs is $20.90. What is the total cost (including materials and conversion cost) of ending work in process inventory? Ans: $