Bayside, Inc. uses the weighted$-$average method in its process costing system. The following data relates to the process operations of the company for a recent month:

Beginning Work in Process Inventory:

Units in Process $q,\mathrm{.}6,000$

$\%$ complete with respect to direct materials $q,80\%$

$\%$ complete with respect to conversion costs... $50\%$

Ending Work in Process Inventory:

Units in Process $q,\mathrm{.}6,000$

$\%$ complete with respect to direct materials.... $90\%$

$\%$ complete with respect to conversion costs... $60\%$

Units started into production during the current month: $15,000$

Units completed and transferred to finished goods:

$15,000$

Units started into production during the current month $15,000$

Units completed and transferred to finished goods $15,000$

Cost in the beginning work in process inventory:

Direct materials cost $59,000$

Conversion cost: $115,000$

Cost added to production during the current month:

Direct materials cost: $124,600$

Conversion cost: $350,000$

Total cost $($beginning WIP inv. Plus current month$)648,600$

Required:

$1.$ Compute equivalent units of production for $($a$)$ direct materials and $($b$)$ conversion cost

$2.$ Compute cost per equivalent unit for $($a$)$ direct materials and $($b$)$ conversion cost

$3.$ Compute the total cost to be assigned to the units that were completed and transferred to Finished goods inventory

$4.$ Compute the total cost to be assigned to the incomplete units in the ending work in process inventory.