1. MacroMin Co. uses a weighted average process costing system. The following data are for the production department for December. The December ending work-in-process inventory was 80% complete with respect to both materials and conversion costs. The department completed and transferred 75,000 units. Materials Conversion Units PercentageComplete PercentageComplete Work in process, beginning 3,000 $ 10,500 $ 11,100 (60% ) (60% ) Units started into production 83,000 Costs added in December $ 174,000 $ 163,800 Required:1. Calculate the cost of ending inventory for December. 1. Assume that the equivalent number of units processed for materials for December was 84,500. Calculate the number of units introduced and the DM cost of product in ending inventory for December? Calculate the number of units in ending inventory, assuming that 84,500 EUs were completed in December by the department.