The Weighted Average method is used for process costing at Onyx Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning $(70\%$ for conversion$)$

$15,200$ units

Units started

$150,000$ units

Units completed and transferred out

$120,000$ units

WIP ending $(50\%$ for conversion$)$

$45,200$ units

Beginning WIP direct materials

$$52,500$

Beginning WIP conversion costs

$$25,200$

Costs of materials added

$$443,100$

Costs of conversion added

$$260,000$

Complete the Process Costing for Onyx Incorporated.

What are the total equivalent units for direct materials at Onyx Incorporated?

$165,200$

$135,200$

$195,200$

$142,600$

What are the total equivalent units for conversion costs at Onyx Corporation?

$130,460$

$165,200$

$142,600$

$151,640$

What is the cost per equivalent unit for direct materials at Onyx Corporation?

$$3\mathrm{.}00$

$$3\mathrm{.}48$

$$3\mathrm{.}67$

$$2\mathrm{.}68$

What is the cost per equivalent unit for conversion costs at Onyx Corporation?

$$1\mathrm{.}73$

$$2\mathrm{.}00$

$$1\mathrm{.}82$

$$2\mathrm{.}18$

What is the total cost of units completed and transferred out at Onyx Corporation?

$$540,658$

$$600,000$

$$750,000$

$$628,696$

What is the total cost of units remaining in ending WIP at Onyx Corporation?

$$226,000$

$$162,442$

$$135,600$

$$180,800$