Barrett Inc. uses the weighted average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Work in process, beginning: Units in process 5,700 units Percent complete with respect to materials 80% Percent complete with respect to conversion 10% Material cost for Work in process, beginning $170,128 Conversion cost for Work in process, beginning $239,868 Costs added during the month: Units started into production 23,200 units Material cost added $202,960 Conversion cost added $517,970 Ending Work in process: Units in process 1,400 units Percent complete with respect to materials 70% Percent complete with respect to conversion 20% Required: WORK MUST BE SHOWN TO RECEIVE CREDIT FOR YOUR ANSWER (Round answers to two decimal places.) 1. Determine the equivalent units of production for material and conversion. 2. Determine the costs per equivalent unit for material and conversion. 3. Determine the cost of ending work in process units for material, conversion and total. 4. Determine the cost of the units transferred to the next department material, conversion and total. 5. Construct a cost reconciliation report for the department for the month