A company started the month with $8,000$ units in beginning inventory that were $70\%$ complete as to materials and $40\%$ complete as to conversion costs. During the month those units were completed and another $30,000$ units were started in production. At the end of the month $6,000$ of the $30,000$ units are still in process. The ending work in process is $80\%$ complete as to materials and $60\%$ complete as to conversion costs. Calculate the equivalent units for conversion costs under the FIFO method.

Work$-$in$-$process inventory, February $15,000$trussesDirect materials: $100\%$ complete$ $11,480$Conversion: $40\%$ complete$ $16,258$Units started during February$19,000$trussesUnits completed during February and transferred out$18,000$trussesWork$-$in$-$process inventory, February $29$Direct materials: $100\%$ complete$$Conversion: $20\%$ complete$$Costs incurred during February$$Direct materials$ $60,040$Conversion$ $93,092$

Required:

Using the weighted$-$average method, calculate the following: