Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted-average costing.

Work in process, beginning inventory	340 Units
Conversion costs (40% Complete)
Units started during March	890 Units
Work in process, ending inventory:	100 Units
Conversion costs (50% complete)
The cost details for the month of March are as follows:
Work in process, beginning inventory:
Direct materials	$346,000
Conversion costs	$366,000
Direct material costs added during March	$703,500
Conversion costs added during March	$1,128,500

1.) In proper form prepare the process cost report through cost per equivilant units.

2.) What amount of direct materials costs is assigned to the ending Work-in-Process account for March?

3.) What amount of conversin costs isassigned to the completed and transferred for March?