Tristan Company produces its product using a single production process. For the month of December, the company determined its "cost per equivalent unit to be as follows (Click the icon to view the costs per equivalent unit ) 1. Determine the total cost that should be assigned to the following a. Units completed and transferred out b. Units in ending work in process inventory During the month, Tristan completed and transferred out 420,000 units to finished goods inventory. At month-end, 85,000 partially complete units remained in ending work in process inventory. These partially completed units were equal to 69,000 equivalent units of direct materials and 49,000 equivalent units of conversion costs. 2. What was the total costs accounted for? 3. What was Tristan's average cost of making one unit of its product? a. Determine the costs that should be assigned to the units completed and transferred out. Tristan Company Month Ended December 31 Assigning Costs Data Table Direct Conversion Direct Materials Conversion Costs Materials Costs Total Cost per equivalent unit S 4.40 3.00 a. Completed and transferred out: Equivalent units completed and transferred out Multiplied by: Cost per equivalent unit Costs assigned to units completed and transferred out Print Done