ABC Company has the following information relating its manufacturing process.

Transferred out = 96,000 units (100% with respect to Direct Material and Conversion Cost) Ending working in process = 24,000 units (100% with respect to Direct Material and 25% with respect to Conversion Cost)

Direct Material cost incurred during the period = $100,800

Conversion cost incurred during the period = $221,760

a) What is the Conversion Cost equivalent unit of production?

b) What is the Direct Material cost per equivalent units?

c) What is the Conversion Cost assigned to transferred out units?

d) What is the Direct Material cost assigned to ending working process?