Kursty Corporation uses the weighted-average method in its process costing system. The following data were taken from the records of the first processing department for a recent month. Work in process, beginning: Units in process 400 Percent complete with respect to materials 60% Percent complete with respect to conversion 50% Costs in the beginning inventory: Materials cost $6,200 Conversion cost $68,425 Units started into production during the month 1,190 Costs added to production during the month: Materials cost $53,040 Conversion cost $120,106 Work in process, ending: Units in process 300 Percent complete with respect to materials 50% Percent complete with respect to conversion 40% Required: Show your work. 14 points a. Compute the equivalent units of production. b. Compute the cost per equivalent units for materials and for conversion costs.