Angerstein Inc. produces calendars in a two$-$process, two$-$department operation. In the Printing Department, calendars are printed and cut. In the Assembly Department, the material received from Printing is assembled into individual calendars and bound. Each department maintains its own Work in Process Inventory, and costs are assigned using weighted average process costing. In Assembly, conversion costs are incurred evenly throughout the process; direct material is added at the end of the process. For September, the following production and cost information is available for the Assembly Department:

Beginning WIP Inventory: $2,000$ calendars $(30$ percent complete as to conversion$)$; transferred in cost$,$ $$3,020$; conversion cost, $$437$

Transferred in during September: $32,000$ calendars

Current period costs: transferred in$,$ $$32,000$; direct material, $$4,108$; conversion, $$5,596$

Ending WIP Inventory: $2,400$ calendars $(80$ percent complete as to conversion$)$

For the Assembly Department, compute the following:

a$.$ Equivalent units of production for each cost component

EU for transferred inAnswer $1$EU for direct materialsAnswer $2$EU for conversionAnswer $3$

b$.$ Cost per EUP for each cost component

Note: Round your answers to two decimal places.

Transferred in cost per EUPAnswer $4$Material cost per EUPAnswer $5$Conversion cost per EUPAnswer $6$

c$.$ Cost transferred to Finished Goods Inventory

Note: Round your final answer to the nearest whole dollar.

Note: Use the rounded rates from part $($b$)$ in your calculations.

$Answer $7$

d$.$ Cost of ending WIP Inventory

Note: Round your final answer to the nearest whole dollar.

Note: Use the rounded rates from part $($b$)$ in your calculations.

$Answer $8$

Units completed during February$1,014,000$Units in ending inventory$*144,300$Direct material cost per EUP$$7\mathrm{.}50$Direct labor cost per EUP$$9\mathrm{.}00$Overhead cost per EUP$$10\mathrm{.}20$

$*100\%$ complete as to direct material; $30\%$ complete as to direct labor; $25\%$ complete as to overhead

a$.$ What is the cost of the goods completed during February? $Answer $1$

b$.$ What is the cost of ending inventory at February $28?$ $Answer $2$

c$.$ What is the total cost to account for during February? $Answer $3$