The following data (and annotations) are for Nelson Company's processing department work-in-process account for the month of September:

Beginning inventory (1,500 units, 70% complete)
Direct materials		$55,000
Conversion costs		25,000
Current period
Direct materials (6,000 units)		125,000
Direct labor		102,500
Manufacturing overhead applied		163,600

Nelson 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 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.