Vista Vacuum Company has the following production information for the month of March. All materials are added at the beginning the manufacturing process. Units - Beginning inventory of 4,400 units that are 100 percent complete for materials and 29 percent complete for conversion. - 14,200 units started during the period. - Ending inventory of 3,300 units that are 15 percent complete for conversion. Manufacturing Costs - Beginning inventory was $20,400 ( $10,100 materials and $10,300 conversion costs). - Costs added during the month were $28,600 for materials and $54,200 for conversion ($28,400 labor and $25,800 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 equlvalent 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. Calculate the number of equivalent units of production for materiais and conversion for March