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 3,600 units that are 100 percent complete for materials and 20 percent complete for conversion. 15,500 units started during the period. Ending inventory of 3,400 units that are 19 percent complete for conversion. Manufacturing Costs . Beginning inventory was $20,600 ($9,900 materials and $10,700 conversion costs). Costs added during the month were $30,200 for materials and $56,700 for conversion ($27,400 labor and $29,300 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 quivale t 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. Complete this question by entering your answers in the tabs below. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the number of equivalent units of production for materials and conversion for March. Physical Units Equivalent Units Direct Conversion Materials Units Completed Ending Inventory Total 0 0 0 Required 1 Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the cost per equivalent unit for materials and conversion for March. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Required 1 Required 3 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 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 $ 0 0 $ Required 2 Required 3