Sierra Company has provided the following information:

Work in process, February 1	26,700	units
(100% complete for materials, 60% complete for conversion)
Materials	$ 35,300
Conversion	$ 22,600
Units started in February	81,000	units
February costs:
Materials	$ 121,000
Conversion	$ 236,000
Work in process, February 28	15,800	units
(100% complete for materials, 20% complete for conversion)

Required:

Using the weighted-average method of process costing, determine the following:

1. Physical units completed and transferred to Finished Goods.
2. Equivalent units for direct materials and conversion costs.
3. Total cost per equivalent unit.

   Note: Round your final answers to 4 decimal places.

4. The value assigned to units transferred to Finished Goods.

   Note: Round your intermediate calculations to 4 decimal places and final answer to the nearest whole dollar amount.

5. The cost assigned to ending Work in Process Inventory.

   Note: Round your intermediate calculations to 4 decimal places and final answer to the nearest whole dollar amount.