Vista Vacuum Company has the following production information for the month of March. All materials are added at the beginning of the manufacturing process.

Units

• Beginning inventory of 6,000 units that are 100 percent complete for materials and 25 percent complete for conversion.

• 28,000 units started during the period.

• Ending inventory of 9,000 units that are 20 percent complete for conversion.

Manufacturing Costs

• Beginning inventory was $40,000 ($19,400 materials and $20,600 conversion costs).

• Costs added during the month were $58,800 for materials and $113,800 for conversion ($55,000 labor and $58,800 applied overhead).

Required:

1. Calculate the number of equivalent units of production for materials and conversion for March.

2. Calculate the cost per equivalent 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.