Wikipedia Brown Industries produces gemstones and uses process costing to determine the cost of these gemstones. The firm uses the weighted average method. The firm's polishing department, the firm's only production department, has the following cost per equivalent units rates. Direct Materials: $100 per equivalent unit Conversion Costs: $400 per equivalent unit The polishing department has the following inventory data at the end of February. Direct Materials Conversion Costs BWIP physical units (Feb 1) 100 100 BWIP percent completion 100% 40% BWIP cost (in dollars) $12,000 $375,000 Units completed in February 2,700 2,700 EWIP physical units (Feb 28) 75 75 EWIP percent completion 100% 50% How much is the cost of units completed and transferred out for February? Selected Answer: d. We do not have sufficient information to complete this problem. Answers: a. $1,350,000 b. $1,737,000 c. $963,000 d. We do not have sufficient information to complete this problem.