Sierra Co. has provided the following information: Work in Process: Feb 1 (100% complete for materials, 60% complete for 25,900 units conversion) Materials Conversion S 36,900 $ 34,100 Units started February costs 81,000 units Materials Conversion $139,000 $253,000 Work in Process: Feb 28 (100% complete for materials, 20% complete for 15,700 units Using the weighted average method of process costing, complete each of the following: a. How many units were completed and transferred to Finished Goods? Units completed and transferred b. Calculate equivalent units. Materials Conversion Equivalent Units c. Calculate the Cost per equivalent unit (Round your intermediate calculations and final answers to 4 decimal places.) Direct Materials Conversion Cost per Equivalent Unit