Company A uses the weighted average method in it is process costing system. The data below pertains to operations in the first processing department for the month of February:

- Beginning Inventory consisted of 400 units that were 75% complete from a material standpoint and 50% complete from a conversion standpoint.

- The value of the beginning inventory consisted of $1,800 of material and $3,300 of conversion cost.

- 15,000 units were started in February

- Ending Inventory consisted of 1,000 units that were 80% complete from a material standpoint and 40% complete from a conversion standpoint.

- The costs added in February consisted of $97,000 of material and $215,000 of conversion costs.

Based upon the data provided determine the following:

a. The EU of Material ____________________

b. The EU of Conversion _________________

c. The cost per of EU of Material __________

d. The cost per EU of Conversion ___________

e. The value of ending inventory __________