Equivalent Units and Product Cost Report-Weighted Average Method in its first month's operations (January 2016. Alred Company's Department 1 incurred charges of 52,160,000 for direct materials (90,000 units). 5594,000 for direct labor, and \$1,044,000 for manufacturing overhead. At month-end, 79,200 units had been finished and transferred out. The remaining units were finished with respect to material but only 2536 complete with respect to conversion costs. Assuming Allred uses the weighted average method and that materials are added at the beginning of the process and comversion costs occur evenly, compute the following: a. The equivalens units of materials and conversion costs b. The cost per equivalent unit of materials and comversion costs: c. The total cost assigned to the units transferred out. d. The total cost assigned to the ending inventory. e. Prove that your solutions to requirements (c) and (d) sum to the total costs to be accounted for. Round average cost per equivalent unit to twodecimal places, if applicable. Round other answers to the nearest whole number, when appropriate. ound average cost per equivalent unit to two decimal places, if applicable. ound other answers to the nearest whole number, when appropriate