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 5,000 units that are 100 percent complete for materials and 20 percent complete for conversion. 14,000 units started during the period. Ending inventory of 3,500 units that are 16 percent complete for conversion. Manufacturing Costs Beginning inventory was $18,500 ($8,800 materials and $9,700 conversion costs). Costs added during the month were $29,600 for materials and $48,700 for conversion ($26,900 labor and $21,800 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. (Round your answers to 5 decimal places.) 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.)