Alvis Construction Supply Company has a department that manufactures wood trusses (wood frames used in the construction industry). The following information is for the production of these trusses for the month of February:

Work-in-Process Inventory, February 1...........................................4,000 trusses
Direct materials: 100% complete...............................................................$10,480
Conversion: 20% complete.........................................................................$15,258
Units started during February........................................................18,000 trusses
Units completed during February and transferred out...............17,000 trusses
Work-in-Process Inventory, February 29
Direct materials: 100% complete
Conversion cost: 40% complete
Costs incurred during February
Direct materials..........................................................................................$ 59,040
Conversion..................................................................................................$ 92,092

Required

Using the weighted-average method, calculate the following:

1. a. Costs per equivalent unit.

b. Cost of goods completed and transferred out.

c. Costs remaining in the Work-in-Process Inventory account.

2. Assume that you are the company’s controller. The production department’s February equivalent unit cost is higher than expected. If the manager of the first department asks you to do him a favor by increasing the ending inventory completion percentage from 40 to 60% to lower the unit costs, what should you do? How much would unit cost be affected by this request?