Equivalent Units and Product Cost Assignment-Weighted Average Method In its first month of operations (May 2016), Allred Company's Department 1 incurred charges of $216,000 for direct materials (13,500 units), $116,100 for direct labor, and $40,500 for manufacturing overhead. At month end, 12,750 units had been finished and transferred out. Those remaining were finished with respect to material but only 40% finished with respect to conversion. Assuming Allred uses the weighted average method and that materials are added at the beginning of the process and conversion occurs evenly, compute the following