Costs added to production: Material $96,470; Conversion $476, 362 Work in process, ending: 200 units Percent complete: Materials 50%, 90% Required: a. Calculate the equivalent units of production for materials and conversion costs. (3 marks) b. Determine the cost per equivalent unit for materials and conversion costs. (3 marks) c. Determine the cost of ending work in process inventory in the department. (3 marks) d. Determine the cost of units transferred. (3 marks) TTT Arlal3 (12pt) T 3-5 be pdf A Question 2 Black diamond Inc. uses the weighted-average method in its process costing system. The following ar month. Work in process, beginning: 600 units Percent complete: Material 40%, Conversion 30% Cost in the beginning inventory: Material $2,440; Conversion $4,928 Units started 15,000 Units transferred out 15,600 Costs added to production: Material $96,470; Conversion $476,362 Work in process, ending: 200 units Percent complete: Materials 50%, 90% Required: a. Calculate the equivalent units of production for materials and conversion cost b. Determine the cost per equivalent unit for materials and conversion costs. (3 c. Determine the cost of ending work in process inventory in the department.(3 d. Determine the cost of units transferred