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 4,600 units that are 100 percent complete for materials and 25 percent complete for 14,800 units started during the period. Ending inventory of 2,800 units that are 11 percent complete plete for conversion. Manufacturing Costs . Beginning inventory was $19,600 ($10,300 materials and $9,300 conversion costs). Costs added during the month were $28,800 for materials and $50,000 for conversion ($26,900 labor and $23,100 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 Physical Units Direct Materials Conversion 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