The following data pertain to tulsa paperboard company, a manufacturer of cardboard boxes. work in process, february 1 13,000 units* direct material $ 30,500 conversion 17,700 costs incurred during february direct material $ 213,700 conversion 105,150 *complete as to direct material; 30% complete as to conversion. the equivalent units of activity for february were as follows: direct material (weighted-average method) 111,000 conversion (weighted-average method) 91,000 completed and transferred out 85,000 required: compute the following amounts using weighted-average process costing. 1. cost of goods completed and transferred out during february. 2. cost of the february 28 work-in-process inventory.