The following data (and annotations) are for Joyner Company's processing department work-in-process account for the month of June: Beginning inventory (700 units, 40% complete) Direct materials $5,810 Conversion costs 15,884 Current period Direct materials (5,000 units) 70,000 Direct labor 119,200 Manufacturing overhead applied 75,600 Joyner 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 composed of 900 units, 70% complete. Compute the following: a. Equivalent units for materials and conversion. b. Cost per equivalent unit for materials and conversion. c. Total cost assigned to the units transferred out