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 4,100 units that are 100 percent complete for materials and 22 percent complete for conversion. 14,400 units started during the period. Ending inventory of 2,700 units that are 12 percent complete for conversion. Manufacturing Costs Beginning inventory was $20,000 ($10,100 materials and $9,900 conversion costs). Costs added during the month were $29,100 for materials and $54,200 for conversion ($27,600 labor and $26,600 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. Equivalent Units Direct Materials Conversion Physical Units Units Completed Ending Inventory Total 2. Calculate the cost per equivalent unit for materials and conversion for March. (Round your answers to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit 3. Determine the costs to be assigned to the units transferred out and the units still in process. (Use Cost per Equivalent Unit 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