TruVu is a manufacturer of contact lenses and uses the weighted-average method of process costing. TruVu's production facility produces millions of lenses every month. Direct materials are all added at the beginning of production and conversion costs are incurred uniformly during production. In March, TruVu had 40,000 units in beginning work-in-process and began production on another 2,200,000 units. At the end of the month, TruVu had 60,000 units in ending work-in-process that were 75 percent complete with respect to conversion costs. TruVu incurred $65,000 of direct materials costs and $75,000 of conversion costs in February for March's beginning work-in-process units. TruVu incurred an additional $3,000,000 in direct materials costs and $1,400,000 in conversion costs in March. Required: a. Why are contact lenses a good candidate for process costing? b. What are the equivalent units of production for direct materials in March? c1. What are the total costs transferred out of production? c2 What are the total costs of ending work-in-process inventory?