Titan Manufacturing uses a process cost system. The following information pertains to operations for the month of December Units 7.000 Beginning work-in-process inventory, December 1 Started in production during December Completed production during December Ending work-in-process inventory, December 31 185.000 93.500 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. B. Using the weighted average method, calculate the unit cost of materials and conversion for December. C. Using the weighted average method, calculate the total cost of the units in the ending work-in-process inventory at December 31