the following data (and annotations) are for Empire company's process department work in process account for the month of September 2016:

Beginning inventory (1,500 units 70% complete):

Direct material 21,950

Conversion costs 10,000

Current Period:

Direct material (6,000 units) 50,000

Direct labor 41,000

Manufacturing overhead applied 65,700

Empire uses the weighted average method. Materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Ending work in process is comprised of 1,000 units, 60% complete. Compute the following:

A. Equivalent units for direct materials and conversion

B. cost per equivalent unit for direct materials and conversion

C. total cost assigned to the units transferred out.

Round average cost per equivalent unit to four decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number using the following method and show your steps: