Jumper Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month:

Work in process, beginning:

Unit in Process................................................................400

Percent complete with respect to materials......................75%

Percent Complete with respect to conversation................50%

Cost in the beginning inventory:

Materials cost.................................................................$1,800

Conversion Cost.............................................................$3,300

Units started into production during the month..............15,000

Units completed and transferred out during the month...14,400

Cost added to production during the month:

Materials cost..............................................................$97,000

Conversion cost...........................................................$215,000

Work in process, ending:

Units in process..........................................................?

Percent complete with respect to materials................80%

Percent complete with respect to conversion.............40%

1.Find out the Equivalent Unit of production for both Raw Material and Conversion

2.Find out the cost per equivalent Unit for both Raw material and Conversion

3.Find out the cost of Units completed and Transferred out