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 3,900 units that are 100 percent complete for materials and 30 percent complete for conversion.

• 14,300 units started during the period.
• Ending inventory of 3,600 units that are 15 percent complete for conversion.

Manufacturing Costs

• Beginning inventory was $19,700 ($9,400 materials and $10,300 conversion costs).
• Costs added during the month were $30,000 for materials and $55,000 for conversion ($26,900 labor and $28,100 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.

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.)