Titan Manufacturing uses a process cost system. The following information pertains to operations for the month of December. Units Beginning work-in-process inventory, December 1 7,000 Started in production during December 185,000 Completed production during December 93,500 Ending work-in-process inventory, December 31 98,500 The beginning inventory was 80% complete for materials and 40% complete for conversion costs. The ending inventory was 85% complete for materials and 30% complete for conversion costs. Costs pertaining to the month of December are as follows: Beginning inventory costs are: materials, $38,200; conversion cost $41,400. Costs incurred during December are: materials used, $462,300; conversion cost $602,700. Required: A. Using the weighted average method calculate the total equivalent units of production for direct materials and conversion cost. Equivalent units of Production Direct Materials Conversion Cost B. Using the weighted average method, calculate the unit cost of materials and conversion for December. Round your answers to the nearest cent. Unit direct materials cost $ Unit conversion cost $ C. Using the weighted average method, calculate the total cost of the units in the ending work-in-process inventory at December 31. In your computations, round unit costs to the nearest cent. Round your final answer to the nearest dollar. $