PRAqua Company manufactures stainless steel tanks for commercia! fish rearing. PRAqua has two (2) production departments: fabricating and assembly. The stainless steel sheets are cut into various sizes in the fabricating department and then transferred to the assembly department for the final construction. 1. The following data are available for the fabricating department for the month of March. Direct Conversion Costs Physical Units Materials Work in process, March 1. 2013() Started during March 2013 Completed during March 2013 Work in process, March 31, 2013(b Costs added during March 2013 700 $ 9,681 10,206 2,000 2,300 400 $54,303 93,854 (a) Degree of completion at March 1: materials, 60% conversion costs, 40% (b) Degree of comple ion at March 31: materials, 70%, conversion costs, 30% Required: (10 mark: 25 minutes) Using the weighted average method of inventory valuation, calculate the following: Cost per equivalent unit for the month of March for the fabricating department. Show all your detailed computations. (8 marks) a. Cost of the units transferred to the assembly department during the month of March. (2 marks) b