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 3,500 units that are 100 percent complete for materials and 25 percent complete for conversion. 15,200 units started during the period. Ending inventory of 3,400 units that are 19 percent complete for conversion. Manufacturing Costs Beginning inventory was $19,800 ($9,900 materials and $9,900 conversion costs). Costs added during the month were $29,700 for materials and $57,400 for conversion ($27,200 labor and $30,200 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.