Weston Company's assembly department had 8,500 units in beginning inventory. Associated with these units were $17,200 in direct materials and $35,000 in conversion costs. During the period, the department incurred $79,800 in direct materials and $151,800 in conversion costs and started 40,000 units. Ending inventory consisted of 3,000 units which were 100% complete with respect to materials and 40% complete with respect to conversion costs. (a) Perform a unit reconciliation. (b) Calculate the equivalent units for materials and conversion costs. (c) Calculate the cost per equivalent unit for materials and conversion costs. (d) Calculate the cost of units transferred out. (e) Calculate the cost of the ending work in process.