Activity 3 KDDM Inc. uses the weighted-average method in its process costing system. The following data concem the operations of the company's first processing department for a recent month. Work in process, beginning: Units in process 3,000 Percent complete with respect to materials 90 % Percent complete with respect to conversion 40 % Costs in the beginning inventory: Materials cost $ 19,335 Conversion cost $ 10,740 Units started into production during the month 18,500 Units completed and transferred out 15,000 Costs added to production during the month: Materials cost $ 29,940 Conversion cost $362,160 Work in process, ending: Units in process ????? Percent complete with respect to materials 50 % Percent complete with respect to conversion % Required: Using the weighted average method: a. Determine the equivalent units of production for materials and conversion costs. 30 b. Determine the cost per equivalent unit for materials and conversion costs