The ABC Ltd uses a process costing system. The following information has been gathered from the department of the company for March are as follows: 920 Direct material Conversion costs Work-in-process at 1 March $2 300 $4.900 Work-in-process at 1 March (20% complete) Units started Costs incurred during March $28 500 $42 890 Completed and transferred to finished goods Ending work-in-process at 31 March (50% complete) 2 000 units 23 000 units 20 000 units 5 000 units Direct material is introduced at the beginning of the process and conversion costs are incurred at a uniform rate throughout the process. The company uses weighted average costing. Required: (a) Calculate the equivalent units of direct material and conversion costs. (b) Calculate the unit cost of direct material and conversion costs. (c) Calculate the total costs of finished goods and ending work-in-process.