8. The Hershey Company uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Work in process, beginning: Units in process 1,800 Percent complete with respect to materials 80 % Percent complete with respect to conversion 20 % Costs in the beginning inventory: Materials cost $ 6,011.72 Conversion cost $ 2,335.48 Units started into production during the month 18,600 Units completed and transferred out Costs added to production during the month: Materials cost $ 61,906 Conversion cost CA I Costs added to production during the month: Materials cost $ 61,906 Conversion cost $ 543,602 Work in process, ending: Units in process 900 Percent complete with respect to materials 66 se Percent complete with respect to conversion 48 % Required: a. Determine the equivalent units of production for material and conversion b. Determine the costs per equivalent unit for material and conversion c. Determine the cost of ending work in process inventory d. Determine the cost of the units transferred to the next department