Alvis Construction Supply Company has a department thatmanufactures wood trusses (wood frames used in the constructionindustry). The following information is for the production of thesetrusses for the month of February:

Work-in-process inventory, February 1		4,000	trusses
Direct materials: 100% complete	$	10,480
Conversion: 20% complete	$	15,258
Units started during February		18,000	trusses
Units completed during February and transferred out		17,000	trusses
Work-in-process inventory, February 29
Direct materials: 100% complete
Conversion: 40% complete
Costs incurred during February
Direct materials	$	59,040
Conversion	$	92,092

Required

Using the weighted-average method, calculate the following:

1-a. Costs per equivalent unit. (Round your answers to 4 decimalplaces.)

1-b. Cost of goods completed and transferred out. (Roundintermediate values to 4 decimal places.)

1-c. Costs remaining in the Work-in-Process Inventoryaccount.

2. Assume that you are the company’s controller. The productiondepartment’s February equivalent unit cost is higher than expected.If the manager of the first department asks you to do him a favorby increasing the ending inventory completion percentage from 40 to60% to lower the unit costs, how much would unit cost be affectedby this request? (Round your answer to 4 decimal places.)

Alvis Construction Supply Company has a department thatmanufactures wood trusses (wood frames used in the constructionindustry). The following information is for the production of thesetrusses for the month of February: Work-in-process inventory,February 1 4,000 trusses Direct materials: 100% complete $ 10,480Conversion: 20% complete $ 15,258 Units started during February18,000 trusses Units completed during February and transferred out17,000 trusses Work-in-process inventory, February 29 Directmaterials: 100% complete Conversion: 40% complete Costs incurredduring February Direct materials $ 59,040 Conversion $ 92,092Required Using the weighted-average method, calculate thefollowing: 1-a. Costs per equivalent unit. (Round your answers to 4decimal places.) 1-b. Cost of goods completed and transferred out.(Round intermediate values to 4 decimal places.) 1-c. Costsremaining in the Work-in-Process Inventory account. 2. Assume thatyou are the company’s controller. The production department’sFebruary equivalent unit cost is higher than expected. If themanager of the first department asks you to do him a favor byincreasing the ending inventory completion percentage from 40 to60% to lower the unit costs, how much would unit cost be affectedby this request? (Round your answer to 4 decimal places.)