Chang’s Office Furniture manufactures office furniture by using an assembly-line process. All direct materials are introduced at the start of the process, and conversion cost is incurred evenly throughout manufacturing. An examination of the company’s work-in-process account for August revealed the following selected information:
August 1 balances: ........ 900 units, 30% complete
Value of beginning inventory .... $133,800*
Production started in August .... 2,700 units
Direct materials used during August . $270,000
August conversion cost ....... $154,200
Production completed ....... 2,100 units
* Supplementary records disclosed direct material cost of $90,000 and conversion cost of $43,800.

Conversations with manufacturing personnel revealed that the ending work in process was 80% complete.

Required:
a. Determine the number of units in the August 31 work-in-process inventory.
b. Calculate the total equivalent units with respect to conversion.
c. Calculate the cost per equivalent unit with respect to conversion in August.
d. Determine the cost of the August 31 work-in-process inventory.