Question 2 20 marks Just Jeans uses the weighted average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month: 300 Work in process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion 60% 30% Costs in the beginning WIP inventory: Materials cost Conversion cost $342 $2.394 Units started into production during the month Units completed and transferred out 21,000 20,700 Costs added to production during the month: Materials cost Conversion cost $44,136 $546,750 Work in process, ending: Units in process Percent complete with respect to materials Percent complete with respect to conversion 600 80% 30% Required (show your calculations): a. Determine the equivalent units of production for the month. (5 marks) b. Determine the costs per equivalent unit