Vista Vacuum Company has the following production information for the month of March. All matenals are added at the beginning of the manufacturing process. Units - Beginning inventory of 4,200 units that are 100 percent complete for materials and 29 percent complete for conversion - 14,700 units started during the period. - Ending inventory of 4,200 units that are 15 percent complete for conversion. Manufacturing Costs - Beginning inventory was $19,400 ( $9.000 materials and $10.400 conversion costs). - Costs added during the month were $30,300 for materials and $54,000 for conversion ($27,500 labor and $26,500 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