Viking uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Units 500 Percent Complete Materials Conversion 50% 80% Beginning Work in Process Ending Work in Process 100 40% 70% Materials cost in beginning work in process $670 Conversion Cost in beginning work in process $4,500 Units started in production 13,600 Units completed and transferred to next department ? Costs added to production during month $31,622 $445,740 Required: 1) Using the weighted average method: a. Determine the equivalent units of production for materials and conversion costs. b. Determine the cost per equivalent unit for materials and conversion costs. c. Determine the cost of units transferred out of the department during the month. d. Determine the cost of ending work in process inventory in the department. e. prepare a cost reconciliation report