Cullumber Inc. manufactures a single product in a continuous processing environment. All materials are added at the beginning of the

process, and conversion costs are incurred uniformly throughout the process. To assign costs to inventories, the company uses

weighted$-$average process costing.

The following information was available for $2022$ :

An inventory count at year end $($December $31,2022)$ revealed that the inventories had the following balances: An inventory count at year end $($December $31,2022)$ revealed that the inventories had the following balances:

The January $1,2022,$ work in process inventory units are $70\%$ complete. The unit cost of production was the same in $2022$ as it was in

Calculate the following amounts for Cullumber Inc.:

$($a$)$

The opening $($January $1,2022)$ balance in units and costs of $(1)$ raw materials, $(2)$ work in process inventory, and $(3)$ finished goods The equivalent units of production for $2022$ for $(1)$ materials and $(2)$ conversion costs

The total cost for $2022$ for $(1)$ materials used and $(2)$ conversion applied

The cost of ending work in process inventory for $2022$

Cost assigned to ending work in process inventory

$ The cost of units completed and transferred to finished goods

Cost of units completed and transferred to finished goods