E4-5A Equivalent Units and Product Cost Report-Weighted Average Method The following data (and annotations) are for Sutter Companys processing department work in process account for the month of June 2016:

Beginning inventory (700 units, 40% complete
Direct material	$2,850
Conversion costs	7,930
Current Period
Direct material (5,000 units)	35,000
Direct labor	59,600
Manufacturing overhead applied	37,800

Sutter uses the weighted average method. Materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Ending work in process is comprised of 900 units, 70% complete. Compute the following:

Equivalent units for materials and conversion

Cost per equivalent unit for materials and conversion.

Total cost assigned to the units transferred out.