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Hi-T Company uses the weighted average method of process costing. Information for the company's first production process follows. All direct materials are added at the beginning of this process, and conversion costs are added uniformly throughout the process. Production cost information for the forming department follows. Beginning work in process \begin{tabular}{|l|r|r|} \hline Direct materials & $45,000 & \\ \hline Conversion & 56,320 & $101,320 \\ \cline { 1 - 2 } Costs added this period & & \\ \hline Direct materials & 375,000 & \\ \hline Conversion & 341,000 & 716,000 \\ \hline Total costs to account for & & $817,320 \\ \hline \hline \end{tabular} Required: a. Compute the equivalent units of production (EUP) for both direct materials and conversion. b. Calculate the costs per equivalent unit of production for both direct materials and conversion. c. Using the weighted average method, assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. b. Calculate the costs per equivalent unit of production for both direct materials and conversion. c. Using the weighted average method, assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory