Lake Surf Company uses an automated process to clean and polish its merchandise items. For March 2017, the company conducted the following activities: Units Beginning work in process inventory 3,000 Items [Direct material – 100%] [Conversion costs – 25%] Units placed in production 12,000 units Unites Completed 9,000 units Ending work in process inventory 5,000 units [Direct material – 100%] [Conversion costs – 60%] Costs Cost of beginning work in process Direct materials $ 2,100 Conversion costs $ 485 $ 2,585 Direct material costs, current $ 9,000 Conversion costs, current $ 10,045

Required: Using the weighted average method, determine the following:
1a. the number of equivalent units 1b. cost per equivalent unit 1c. ending work in process inventory 1d. cost of normal and abnormal spoilage 1e. cost of goods completed and transferred out during March, 2017