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 $4,500$ units that are $100$ percent complete for materials and $20$ percent complete for conversion.

$14,100$ units started during the period.

Ending inventory of $4,000$ units that are $12$ percent complete for conversion.

Manufacturing Costs

Beginning inventory was $$19,400($ $$9,800$ materials and $$9,600$ conversion costs$).$

Costs added during the month were $$29,200$ for materials and $$55,100$ for conversion $($ $$28,300$ labor and $$26,800$ applied

overhead$).$

Assume the company uses Weighted$-$Average Method.

Required:

Calculate the number of equivalent units of production for materials and conversion for March.

Calculate the cost per equivalent unit for materials and conversion for March.

Determine the costs to be assigned to the units transferred out and the units still in process.