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 3,900 units that are 100 percent complete for materials and 21 percent complete for conversion. 14,500 units started during the period. Ending inventory of 3,200 units that are 17 percent complete for conversion. Manufacturing Costs Beginning inventory was $19,000 ($9,300 materials and $9,700 conversion costs). Costs added during the month were $29,600 for materials and $51,400 for conversion ($28,400 labor and $23,000 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.