Fall Fun Inc. uses the weighted average method of process costing. Beginning work in process inventory consisted of $40,000 in direct materials and $85,000 in conversion costs. There were $50,000 of direct materials and $100,000 of conversion costs added this period. Calculate the following items: Cost per equivalent unit for direct materials = $ Cost per equivalent unit for direct labor = $ Total cost assigned to goods completed and transferred out = $ Total cost assigned to ending work in process = $