Required:

$1-$a$.$ Calculate the equivalent units of production.

$1-$b$.$ Calculate the cost per equivalent unit.

Note: Round your answers to $2$ decimal places.

$1-$c$.$ How much cost should have been assigned to the ending work in process inventory?

Note: Round your intermediate calculations to $2$ decimal places.

$1-$d$.$ How much cost should have been assigned to the units completed and transferred to finished goods?

Note: Round your intermediate calculations to $2$ decimal places.