1. Compute the March equivalent production for materials for Shoe Maker, LLC.
2. Compute the cost per equivalent unit for materials for March.
3. Compute the cost of materials in the work transferred out of the department during the month.
4. Compute the month-end cost of materials in the ending work in process.

The cutting department is the first department of Shoe Maker, LLC. On March 1, 2019, the beginning inventory in this department consisted of 700 units. Costs for the beginning work in process were as follows:

Materials (100% complete)................................$7,000
Labor (60% complete).........................................5,000
Overhead (60% complete)...................................4,000

During March 2019, 2,900 units were started into production with the following costs:

Materials..........................................................$34,400
Labor..................................................................17,000
Overhead...........................................................17,228

The number of units completed and sent to the finishing department was 3,000. The ending inventory of 600 units was 100 percent complete with regard to materials, 70 percent complete with regard to labor and overhead.