Wert Corp. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Work in process, beginning: Units in process 200 Percent complete with respect to materials 60% Percent complete with respect to conversion 40% Costs in the beginning inventory: Materials cost $28,000 Conversion cost $42,000 Units started into production during the month 1,700 Units completed and transferred out 1,500 Costs added to production during the month: Materials cost $150,000 Conversion cost $220,000 Work in process, ending: Units in process 400 Percent complete with respect to materials 70% Percent complete with respect to conversion 50% Required - Using the weighted-average method: (20 pts) a. Determine the equivalent units of production for materials and conversion costs. b. Determine the cost per equivalent unit for materials and conversion costs. c. Determine the cost of units transferred out of the department during the month. d. Determine the cost of ending work in process inventory in the department