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 3,100 units that are 100 percent complete for materials and 23 percent complete for conversior - 16,000 units started during the period. - Ending inventory of 2,600 units that are 15 percent complete for conversion. Manufacturing Costs - Beginning inventory was $20,400 ( $9,500 materials and $10,900 conversion costs). - Costs added during the month were $29,500 for materials and $52,400 for conversion ($27,000 labor and $25,400 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. \begin{tabular}{|l|r|r|r|} \hline & Physical Units & \multicolumn{2}{|c|}{ Equivalent Units } \\ \hline Units Completed & 16,500 & 16,500 & 16,500 \\ \hline Ending Inventory & 2,600 & 2,600 & 390 \\ \hline Total & 19,100 & 19,100 & 16,890 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline & Direct Materials & Conversion \\ \hline Cost per Equivalent Unit & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & Direct Materials & Conversion & Total Cost \\ \hline Units Completed & & & \\ \hline Ending Inventory & & & \\ \hline Total Cost Accounted for & $ & $ & $ \\ \hline \end{tabular}