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 3,300 units that are 100 percent complete for materials and 22 percent complete for conversion.
• 14,300 units started during the period.
• Ending inventory of 3,000 units that are 19 percent complete for conversion.

Manufacturing Costs

• Beginning inventory was $18,900 ($9,300 materials and $9,600 conversion costs).
• Costs added during the month were $28,800 for materials and $52,200 for conversion ($26,800 labor and $25,400 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.