Vista Vacuum Company has the following production information for the month of March. All materials are added at the beginning of the manufacturing process. UnitsBeginning inventory of 4,300 units that are 100% complete for materials and 27% complete for conversion15,400 units started during the periodEnding inventory of 3,200 units that are 16% complete for conversionManufacturing costsBeginning inventory was $20,100 ($10,200 materials and $9,900 conversion costs).Costs added during the month were $28,500 for materials and $50,000 for conversion ($27,400 labor and $22,600 applied overhead).Assume the company uses Weighted-Average Method. Required:1. Calculate the number of equivalent units of production for materials and conversion for March. Equivalent UnitsPhysical unitsDirect materialsConversionUnits completed Ending inventory Total 2. Calculate the cost per equivalent unit for materials and conversion for March. Direct materialsConversionCost per equivalent unit 3. Determine the costs to be assigned to the units transferred out and the units still in process. Direct materialsConversionTotal costUnits completed Ending inventory Total cost accounted for