Problem 2 (30 points) the beginning inventory in the first processing department consisted of 800 units. The costs and Bistrol Corporation uses the weighted-average method in its process costing system. This month. percentage completion of these units in beginning inventory were: Percent Cost Complete $ 15.700 75% $ 7,700 25% Materials costs Conversion costs A total of 8,400 units were started and 7,500 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs Conversion costs Cost $ 186,300 $ 329,800 The ending inventory was 70% complete with respect to materials and 50% complete with respect to conversion costs. Required: a. Calculate the equivalent units of production for materials costs for the month in the first processing department. b. Calculate the equivalent units of production for conversion costs for the month in the first processing department? c. Calculate the material cost per equivalent unit for the month in the first processing department d. Calculate the conversion cost per equivalent unit for the month in the first processing department e. Calculate the total cost of the units completed and transferred out during the month for the first processing department