Weighty Steel processes a single type of steel. For the current period the following information is given: Units Materials Costs Conversion Costs Beginning Inventory 3,000 $4,500 $5,400 Started during the Current Period 20,000 32,000 78,200 Ending Inventory 2,500 All materials are added at the beginning of the production process. The beginning inventory was 40% complete as to conversion, while the ending inventory was 30% completed for conversion purposes. Weighty uses the weighted-average costing method. Required: 1) Calculate equivalent units of production. 2) Calculate cost per equivalent unit. 3) What is the total cost assigned to the units completed and transferred in the current period.