Q$2.$ Timberline Associates uses the weighted$-$average method in its process costing system. The following data are for the first processing department for a recent month:

Work in process, beginning:

Units in process $q,$

Percent complete with respect to materials $q,$

Percent complete with respect to conversion $q,$

Cosis in the beginning inventory:

Materials cost. $q,$

Conversion cost. $q,$

Units started into production during the montin $q,$

Units completed and transferred out $q,$

Costs added to production during the month:

Materials cost. $q,$

Conversion cost

Work in process, ending:

Units in process $q,$

Percent complete with respect to materials. $q,$

Percent complete with respect to conversion $q,$

$$97,400$

$$128,600$

$2,400$

$75\%$

$50\%$

$$8,400$

$$7,200$

$20,800$

$22,200$

$$97,400$

$$128,600$

$1,000$

$80\%$

$60\%$

Required:

a$.$ Determine the equivalent units of production.

$(10$M$)$

$(10$M$)$

b$.$ Determine the costs per equivalent unit.

$(20$M$)$

c$.$ Deiermine above $($a$)$ and $($b$)$ assuming the company uses the FIFO method.