Zanussi Products, Inc. manufactures common plumbing parts that go through three processing stages prior to completion. Information on work in the first department, fabrication is given for January: Production Data: Units in process, January 1; Materials 80% complete; Conversion 65% complete 12,000 Units started in production during January 104,000 Units completed and transferred out ???? Units in process, January 31; Materials 75% complete; Conversion 50% 16,000 complete Cost data: Work in process inventory, January 1 Material cost Conversion cost Cost added during January: Material cost Conversion cost The company uses the weighted-average method. Required: 1. Compute the equivalent units of production. 2. Compute the costs per equivalent unit for the month. $35,000 $19,800 $278,600 $180,000 3. Determine the cost of ending work in process (WIP) and the units transferred out to the next department. 4. Prepare a cost reconciliation report for the month.