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 4,900 units that are 100 percent complete for materials and 21 percent complete for conversion. 14,400 units started during the period. Ending inventory of 2,900 units that are 12 percent complete for conversion Manufacturing Costs Beginning inventory was $20,600 ($10,200 materials and $10,400 conversion costs). Costs added during the month were $28.800 for materials and $48,700 for conversion ($27,800 labor and $20,900 applied overhead) Assume the company uses Weighted Average Method. Required: 1. Calculate the number of equivalent units of production for materials and conversio 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