Shoes Corp. produces a chair. In February, the company's Assembly Department started the production of 75,000 seats. During the month, the company completed 85,000 seats and transferred them to the Settlement Department. The company ends the month with 10,000 seats as ending inventory. All material costs are added immediately at the start of the production cycle. Calculate with the weighted average costing. 1. How many seats are there in the beginning inventory? 2. Determine the unit equivalent of the material for February? 3. Determine the equivalent unit for the conversion cost for February if the beginning inventory is completed 70% for conversion costs and the ending inventory is completed 40% for the conversion cost. 4. How many of the 75,000 seats that started in February were completed during the month?