3. John Deere Manufacturing Company produces the 9RX tractors and uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,250 units with material costs of $12,075 and conversion costs of $13,920. The beginning inventory was 65% and 30% complete, respectively. A total of 14,450 units were started and 2,500 units were in ending inventory at the end of the month. The ending inventory was 45% complete with respect to materials and 85% complete with respect to conversion costs. The following costs were incurred in the first processing department during the month: Cost Materials costs $ 102,100 Conversion costs $ 319,450 1. What are the equivalent units for materials? 2. What are the equivalent units for conversion? 3. What is the cost per equivalent units for material? (round to 2 decimals) 4. What is the cost per equivalent unit for conversion? (round to 2 decimals) 5. What is the total cost assigned to the units transfer out? 6. What is the total cost assigned to the units in work-in-process