The weighted-average method is used by the Cardiff and Company. Below you will find information provided by the Heating department for the month of March:

Costs for March:	Materials	Conversion
Work in process, March 1	$19,200	$23,100
Added during the month	$89,000	$99,000

	Units	Conversion percentage complete
Work in process, March 1	10,000	50%
Units started	28,000
Completed and transferred out	19,900
Work in process, March 31	5,000	30%

Required:

Cardiff and Company using the weighted-average method, all materials at the first process:

1. The equivalent units (EUs) of production for materials.
2. The cost per equivalent unit for conversion.
3. The total cost assigned to units transferred out of the Heating Department during March.
4. The cost assigned to work-in-process inventory as of March 31.