The Estrella Manufacturing Company uses a process cost system to manufacture Delicious Cookies for the restaurant industry. The following information pertains to operations for the month of March Beginning work-in-process inventory, March 1 8.000 Started in production during March 100 000 Completed production during March 90.000 18.000 Ending work-in-process inventory, March 31 The beginning inventory was 60 percent complete for materials and 20 percent complete for conversion costs. The ending inventory was 90 percent complete for materials and 40 percent complete for conversion costs. Costs pertaining to the month of March are as follows. * Beginning inventory costs are materials, $34.680: conversion costs $105,200 * Costs incurred during March are-- materials used $283 920, conversion costs $478.000 Required: a. Using the FIFO method, the equivalent units for materials are: b. Using the FIFO method, the equivalent unit cost is: c. Using the FIFO method, the total costs in ending work-in-process inventory is: d. Using the FIFO method, the total cost of units transferred is: e. Using the WA method, the equivalent units for materials are: f. Using the WA method, the equivalent unit cost is: g. Using the WA method, the total cost of units transferred is