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Associates, Inc. uses the weighted-average method in its process costing system. The any for a recent month: 100 Units completed and transferred to finished goods: 12,000 Units started into production during the current month: 12,000 Units completed and transferred to finished goods: 12,000 Costs in the beginning Work in Process Inventory: Direct materials costs Conversion costs $7,000 $17,600 Costs added to production during the current month: Direct materials costs Conversion costs $65,000 $310,000 Total costs (beginning WIP Inv. plus current month) $399,600 1. Compute equivalent units of production for (a) direct materials and (b) conversion costs. 2. Compute cost per equivalent unit for (a) direct materials and (b) conversion costs. 3. Compute the total cost to be assigned to the units that were completed and transferre to Finished Goods Inventory. 4. Compute the total cost to be assigned to the incomplete units in the ending Work in Process Inventory. (This problem is worth a total of 20 points.)