Vista Vacuum Company has the following production information for the month of March. All materials are added at the beginning of the manufacturing process. Units . Beginning inventory of 3,700 units that are 100 percent complete for materials and 30 percent complete for conversion. 14,300 units started during the period. Ending inventory of 3,800 units that are 20 percent complete for conversion. Manufacturing Costs Beginning inventory was $21,400 ($10,400 materials and $11,000 conversion costs). Costs added during the month were $29,200 for materials and $48,400 for conversion ($27,000 labor and $21,400 applied overhead). Assume the company uses Weighted Average Method. Required: 1. Calculate the number of equivalent units of production for materials and conversion for March. 2. Calculate the cost per equivalent unit for materials and conversion for March. 3. Determine the costs to be assigned to the units transferred out and the units still in process. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the number of equivalent units of production for materials and conversion for March. Physical Units Equivalent Units Direct Materials Conversion Units Completed Ending Inventory Total 0 0 0 Required 1 Required 2 Required 3 Calculate the cost per equivalent unit for materials and conversion for March. (Round cost per Equivalent places.) Direct Materials Conversion Cost per Equivalent Unit Required 1 Required 2 Required 3 Determine the costs to be assigned to the units transferred out and the units still in process. (Use Cost | rounded to 5 decimal places and your final answers to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for $ 0 $ 0 $ 0