Vista Vacuum Company has the following production information for the month of March. Al materials are added at the beginning of the manufacturing process Units .Beginning inventory of 3,900 units that are 100 percent complete for materials and 27 percent complete for conversion. 16,000 units started during the period Ending inventory of 3,300 units that are 1B percent complete for conversion Manufacturing Costs Beginning inventory was $21,000 (S10,300 materials and $10,700 conversion costs). Costs added during the month were $3D,100 for materials and $49,900 for conversion ($27,500 labor and $22 400 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 Equivalent Units Physical Units Direct Materials Conversion Units Endng Irventory Total Completed 2. Calculate the cost per equivalent unit for materials and conversion for March. (Round your answers to 5 deoimal plaoes.) Direct Materials Cost per Equivalent Unit 3. Determne the costs to be assigned to the units transferred out and the units still in process (Use Cost per Equivalent Unit rounded to 5 deoimal plaoes and your final answers to the nearest whole dollar amount) Total Cost Units Completed Ending Iventory Total Cost Accounted for