Blue 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 400 60% Percent complete with respect to materials Percent complete with respect to conversion 50% Costs in the beginning inventory: Materials cost $6,200 Conversion cost $16,300 Units started into production during the month 1,900 2,000 Units completed and transferred out Costs added to production during the month: Materials cost Conversion cost $42,390 $136,340 300 Work in process, ending: Units in process Percent complete with respect to materials Percent complete with respect to conversion 50% 40% Required: 1) Determine the equivalent units of production. Equivalent units of production with respect to direct materials: Equivalent units of production with respect to conversion: b. Determine the costs per equivalent unit. Cost per equivalent unit with respect to direct material costs: Cost per equivalent unit with respect to conversion costs: c. Determine the cost of ending work in process inventory. Cost of ending work in process inventory: d. Determine the cost of the units completed and transferred to the next department. Cost of units completed/transferred out