Tatas Mineral Water manufactures bottled water for sale to local department stores. The company uses the Weighted Average Method of process costing to account for the cost of the bottled water it produces. Raw materials (barium, iron, manganese, etc.) are added at the beginning of production. Conversion costs are incurred at a consistent rate during the production process. Data for Tatas Mineral Water are as follows: Units Production Costs Work in process, December 1: 4,000 Raw materials $2,132 Conversion costs (60% complete) $976 Started during December 50,000 Raw materials $40,188 Conversion costs $9,744 Work in process, December 31: 11,000 Raw materials Conversion costs (60% complete) Required: A. How many units were completed in December? (1 mark) B. How many equivalent units were completed in December for raw materials and conversion costs? (3 marks) C. What is the cost per equivalent unit for raw materials and conversion costs? (2 marks) D. What is the cost of ending WIP? (2 marks) E. What is the cost of goods manufactured during December? (3 marks)