Determine the following: a. The number of units in work in process inventory at the end of the period. units b. Equivalent units of production for direct materials and conversion. If an amou Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. d. Cost of the units started and completed during the period. Cost of Production Report: Weighted Average Method The increases to Work in Process-Roasting Department for Highlands Colfee Company for May as weil as information concerning producticn are as foliowsi. Prepare a cost of production report for May, using the Weighted average method, Assume that direct materiass are plactd in practss dunng production. If required, round cost per equivhlent unit answers to the nearest cent. Recelved from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Transferred to finished goods in May Inventory in process, May 31 Total units to be assigned costs Costs Costs Cost per equivalent urit: Total costs for May in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, May 1 Costs incurred in May Total costs accounted for by the Roasting Department Costs aliocated to completed and partially completed units: Transferred to finished goods in May Inventory in process, May 31 Total costs assigned by the Roasting Department. .