Physical Units Direct Materials Conversion Units Completed Ending Inventory Total 2,500 2.500 2. Calculate the cost per equivalent unit for materials and conversion for March (Round your answers to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit 3. Determine the costs to be assigned to the units transferred out and the units still in process. (Use Cost per Equivalent Unit rounded to 5 amount) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for 5 05 0 Hints References eBook & Resource Hint 1 E O Type here to search E3-17 Calculating Equivalent Units, Unit Costs, and Cost Assigned (Weighted-Average Method) (LO 3-3) Vista Vacuum Company has the following production information for the month of March. All materials are added at the beginning of the manufacturing process Units Beginning inventory of 4,700 units that are 100 percent complete for materials and 22 percent complete for conversion 15,300 units started during the period Ending inventory of 2,500 units that are 12 percent complete for conversion Manufacturing Costs Beginning inwentory WM 519,000 (59,700 materials and $9.900 conversion costs) Costsided during the month were 530,000 for materials and $40,100 for conversion (528,300 labor and 519,800 applied overhead) Assume the company uses Weighted Average Method Required: 1. Ca te the number of equivalent units of production for materins and conversion for Much Equivalent Units Direct Materials Conversion Physical Units lunas Comodated 1. C hc e tto Coronto Round your answers to sociales