3. Whiston Corporation uses the weighted-average method in its process costing system. The following data were taken from the records of the first processing department for a recernt month. Work in process, beginning: 40 60% 50% Units in process Percent complete with respect to materials Percent complete with respect to conversion Costs in the beginning inventory: Materials cost Conversion cost Units started into production during the month Costs added to production during the month: Materials cost Conversion cost Work in process, ending: Units in process Percent complete with respect to materials Percent complete with respect to conversion $6,200 $16,300 190 $42,390 S136,340 30 50% 40% Required a. How many units were transferred to the next department during the month? b. What were the equivalent units of production for materials and for conversion costs for the month? e. What were the costs per equivalent unit of production for materials and for conversion costs for the month? d. What was the cost of the ending work in process inventory in the department at the end of the month? e. What was the cost of the units completed and transferred to the next department during the