Assurer Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the companys first processing department for a recent month. Required: a. Determine the equivalent units of production.

b. Determine the costs per equivalent unit.

c. Determine the cost of ending work in process inventory.

d. Determine the cost of the units transferred to the next department

Work in process, beginning: Units in process Percent complete with respect to materials. Percent complete with respect to conversion.... Costs in the beginning inventory: Materials cost Conversion cost 300 80% 70% $1,368 $8,064 Units started into production during the month.. 11,000 Units completed and transferred out 11,000 Costs added to production during the month: Materials cost Conversion cost $64,948 $412,179 Work in process, ending: Units in process Percent complete with respect to materials. 300 Percent complete with respect to conversion 80% 10%