The Rest chair company manufacturers a standard recliner. During February, the company started production of 75,000 chairs. During the month, the firm completed 80,000 chairs. The firm ended the month with 10,000 chairs in ending inventory. There were 15,000 chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Rest. Beginning work in process was 30% complete as to conversion costs, while ending work in process was 80% complete as to conversion costs. (Round cost per equivalent unit to 2 decimal places and round the final answer to the nearest integer.) Beginning inventory: Direct materials $24,000 / Conversion costs $35,000 Manufacturing costs added during the accounting period: Direct materials $168,000 / Conversion costs $278,000 Q1. What were the equivalent units for conversion costs during February? Q2. What is the amount of direct materials cost assigned to ending work-in-process inventory at the end of February? Q3. What is the cost of the goods completed during February? Q4. What is the cost of the goods completed during February if the ending work in process (WIP) was 40% (instead of 80%) complete as to conversion costs