Midway Metal, which uses the weighted average method, produces wire baskets in two departments, Bending and Painting. The Work in Process Inventory T$-$account for the Bending department is shown below. The $3,400$ units in beginning work in process inventory had direct materials costs of $$3,800$ and conversion costs of $$3,000.$ Also shown is unit data for the Bending department this period.

$\backslash$table$[[,,\backslash$table$[[$Direct$],[$Materials$]],$Conversion$],[,$Units,$\backslash$table$[[$Percent$],[$Complete$]],\backslash$table$[[$Percent$],[$Complete$]]],[$Beginning work in process inventory,$3,400,1008,258],[$Units started this period,$7,400,,],[$Completed and transferred out,$8,400,,-],[$Ending work in process inventory,$2,400,1008,608]]$

a$.$ Compute equivalent units of production for both direct materials and conversion.

b$.$ Compute cost per equivalent unit of production for both direct materials and conversion.

c$.$ Assign costs to the department's output$-$specifically, to the units transferred out and to the units in ending work in process inventory.

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Compute equivalent units of production for both direct materials and conversion.

Equivalent units of production: Weighted average