The following information is available for Department A for the month of January: Units Cost Work in process, January 1 (70% complete as to conversion) 10,000 Direct materials $36,000 Direct labor $18,000 Manufacturing overhead $24,000 Total work in process, January 1 $78,000 Started in production during January 40,000 Costs added: Direct materials $108,000 Direct labor $48,000 Manufacturing overhead $60,600 Total costs added during January $216,600 Work in process, January 31 (80% complete as to conversion) 4,000 Materials are added at the end of the process. Required: A. How many units were started and completed during the period? Answer the following using the weighted average method: B. What are the equivalent units for materials and conversion costs for the period? C. What is the cost per equivalent unit for materials and conversion cost for the period? D. What is the cost of goods manufactured during the period? E. What is the cost of ending work in process at the end of the period?