The first production department of ABC Incorporated reports the following for the current month. Direct Materials Conversion Units Percent Complete Percent Complete Beginning work in process inventory 30,000 80% 20% Units started this period 390,000 Completed and transferred out 380,000 Ending work in process inventory 40,000 80% 30% Production cost information for the current month follows: Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 50,200 18,900 $ 69,100 1,507,160 1,031,660 2,538,820 Total costs to account for $ 2,607,920 Required: a. Calculate the equivalent units of production for both direct materials and conversion using the weighted average method. b. Calculate the costs per equivalent unit of production for both direct materials and conversion. c. Using the weighted average method, assign the current month's costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory.