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 4,700 units that are 100 percent complete for materials and 30 percent complete for conversion. 14,300 units started during the period. Ending inventory of 3,500 units that are 11 percent complete for conversion. Manufacturing Costs Beginning inventory was $19,400 ($9,100 materials and $10,300 conversion costs). Costs added during the month were $30,300 for materials and $55,000 for conversion ($27,100 labor and $27,900 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. 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the number of equivalent units of production for materials and conversion for March. Physical Units Equivalent Units Direct Conversion Materials Units Completed Ending Inventory Total Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the cost per equivalent unit for materials and conversion for March. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit