Sierra Co. has provided the following information: 9 99 Work in Process: Feb 1 (100% complete for materials, 68% complete for conversion) Materials Conversion Units started February costs Materials Conversion Work in Process: Feb 28 (100% complete for materials, 20% complete for conversion) $ 32,000 80,400 units $129,000 $236,000 15,400 units Using the weighted average method of process costing, complete each of the following: a. How many units were completed and transferred to Finished Goods? Units completed and transferred 91,700 b. Calculate equivalent units. Materials Conversion Equivalent Units c. Calculate the cost per equivalent unit. (Round your intermediate calculations and final answers to 4 decimal places.) Direct Materials 1.54997 Conversion 2.8276 Cost per Equivalent Unit d. What is the dollar amount transferred to Finished Goods? (Round your intermediate calculations to 4 decimal places and final answer to the nearest whole dollar amount.) $ 401,417 Transferred to Finished Goods e. Calculate the cost of the ending Work in Process. (Round your intermediate calculations to 4 decimal places and final answer to the nearest whole dollar amount.) $ 31.442 Ending Work in Process