The first production department of Brunette Inc. reports the following for May. Brunette uses the weighted average method. Materials Conversion Units Percent Percent Complete Complete Beginning work in process inventory 28,000 70% 30% Units started this period 370,000 Completed and transferred out 358,000 100% 100% Ending work in process inventory 40,000 85% 45% Production cost information for May follows: Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Required: $49,000 18,100 $67,100 1,440,600 997,100 2,437,700 $2,504,800 a. Calculate the equivalent units of production (EUP) for both direct materials and conversion for May 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 costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory. Required: a. Calculate the equivalent units of production (EUP) for both direct materials and conversion for May using the weighted average method. Completed and transferred out Ending work in process Equivalent units of production Direct Materials Percent Conversion Percent Units 392,000 Complete EUP Complete EUP b. Calculate the costs per equivalent unit of production for both direct materials and conversion. Costs of beginning work in process Costs added this period Total costs Costs per equivalent unit of production Direct Materials per EUP Conversion $88 per EUP c. Using the weighted average method, assign costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory. Cost Assignment and Reconciliation Completed and transferred out EUP Cost per EUP Total cost Direct materials Conversion Total Completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials $0.00 $0.00 Conversion Total cost of ending work in process Total costs accounted for