Marsh Corporation, which makes suitcases, completed 42,000 suitcases in August 2014. At the end of August, work in process inventory consisted of 5,000 suitcases estimated to be 40 percent complete. Total product costs for August amounted to $440,000.

Required
a. Determine the cost per equivalent unit.
b. Determine the cost of the goods transferred to finished goods.
c. Determine the cost of the ending work in process inventory.