Work-in-process inventory, February 1 3,600 trusses Direct materials: 100% complete $ 10,080 Conversion: 30% complete $ 14,858 Units started during February 17,600 trusses Units completed during February and transferred out 16,600 trusses Work-in-process inventory, February 29 Direct materials: 100% complete Conversion: 30% complete Costs incurred during February Direct materials $ 58,640 Conversion $ 91,692 Required Using the FIFO method, calculate the following: 1-a. Costs per equivalent unit. (Round your answers to 4 decimal places.) 1-b. Cost of goods completed and transferred out. (Do no round your intermediate calculations. Round your final answer to the nearest whole dollar.) 1-c. Costs remaining in the Work-in-Process Inventory account. (Do no round your intermediate calculations. Round your final answer to the nearest whole dollar.) 2. Assume that you are the companys controller. The production departments February equivalent unit cost is higher than expected. If the manager of the first department asks you to do him a favor by increasing the ending inventory completion percentage from 30 to 50% to lower the unit costs, how much would unit cost be affected by this request? (Round your answer to 4 decimal places.)