A company uses the weighted-average method when preparing a process cost summary. All direct materials are added at the beginning of the process and direct labor and overhead are added evenly throughout the process. The company's production information is shown in the table below.

Beginning goods in process, 600 units (100% complete for materials and 40% complete or labor and overhead) Direct materials S 7,400 Direct labor 720 Factory overhead 480 Total beginning goods in proces:s balance S 8,600 Costs incurred this period Direct materials (4,400 units started) S17,600 Direct labor 13,800 Factory overhead 9,200 Total costs incurred this period 40,600 Total costs charged to production $?????2 Ending goods in process, 500 units (100% complete for materials and 68% complete for labor and overhead) Compute the number of units completed and transferred out. O 3,900 O4,400 4,500 O 4,600 O4,840 Compute equivalent units of production for direct materials and conversion costs (direct labor and factory overhead). 3,900 EUP for direct materials and 4,500 EUP for conversion costs 4,400 EUP for direct materials and 4,600 EUP for conversion costs O 4,600 EUP for direct materials and 4,500 EUP for conversion costs 5,000 EUP for direct materials and 4,840 EUP for conversion costs Compute cost per unit for direct materials, direct labor, and factory overhead Direct materials of $2, direct labor of $5, and factory overhead of S3 O Direct materials of $3, direct labor of $2, and factory overhead of S5 Direct materials of S5, direct labor of $3, and factory overhead of $2 O Direct materials of $10, direct labor of $6, and factory overhead of $10 Compute cost assigned to units completed and transferred out (cost of goods manufactured) $3,700 $4,200 O $45,000 O $45,500 $49.200 Compute cost assigned to ending goods in process inventory. $3,700 $4,200 O$45,000 O $45,500 $49,200