Required information [The following information applies to the questions displayed below.] The Plastic Flowerpots Company has two manufacturing departments, molding and packaging. At the beginning of the month, the molding department has 3,000 units in inventory, 70% complete as to materials. During the month, the molding department started 23,000 units. At the end of the month, the molding department had 4,500 units in ending inventory, 80% complete as to materials. Units completed in the molding department are transferred into the packaging department Cost information for the molding department for the month follows: Beginning work in process inventory (direct materials) Direct material: added during the month $ 2,200 37,900 Using the weighted-average method, compute the molding department's (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month. (Round "cost per equivalent unit of production" to 2 decimal places.) Direct Materials (a) Equivalent units of production (b) Cost per equivalent unit of production Using the weighted-average method, assign direct materials costs to the molding department's output-specifically, the units transferred out to the packaging department and the units that remain in process in the molding department at month-end. (Do not round intermediate calculations.) Weighted Average Method Direct Materials Costs of units transferred out Direct materials Costs of ending work in process Direct materials Total costs assigned