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 4,400 units that are 100 percent complete for materials and 28 percent complete for conversion.
• 15,100 units started during the period.
• Ending inventory of 3,800 units that are 14 percent complete for conversion.

Manufacturing Costs

• Beginning inventory was $19,500 ($9,100 materials and $10,400 conversion costs).
• Costs added during the month were $30,000 for materials and $54,600 for conversion ($27,600 labor and $27,000 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.