1. The ABC Company uses the weighted average method in it is process costing system. The data below pertains to operations in the first processing department for the month of February:

• Beginning Inventory consisted of 5,000 units that were 100% complete from a material standpoint and 40% complete from a conversion standpoint.
• The value of the beginning inventory consisted of $1,500 of material and $4,000 of conversion cost.
• 180,000 units were started in February
• Ending Inventory consisted of 10,000 units that were 100% complete from a material standpoint and 30% complete from a conversion standpoint.
• The costs added in February consisted of $54,000 of material and $352,000 of conversion costs.

Based upon the data provided determine the following:

a. The EU of Material ____________________

b. The EU of Conversion __________________

c. The cost per of EU of Material ___________

d. The cost per EU of Conversion ___________

e. The value of ending inventory __________