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3. Following table shows information of ABC Corp. which uses weighted-average method in its process costing system. It has two departments in production process. The table shows data of the month of March for the first department.

	Units	Materials	Labor	Conversion
Work in process inventory, beginning	5,000	$5,000	$1,040	$1,790
Completion of beginning work in process inventory		80%	35%	90%
Units started in process	45,000
Units transferred out	42,000
Work in process inventory, ending	10,000
Cost added during the month		$62,800	$55,500	$90,000
Completion of ending work in process inventory		80%	35%	10%

a. Calculate the first department's equivalent units of production for materials, labor, and conversion for the month and show each step of the calculation in detail.

b. Calculate the first department's cost per equivalent unit for materials, labor, and conversion for the month and show each step of the calculation in detail.

c. Compute the first department's cost of ending work in process inventory for materials, labor, and conversion, and in total for March.

d. Compute the first department's cost of units transferred out to the second department for materials, labor, and conversion, and in total for March.