(Cost assignment; FIFO) In February 1997, Saliba Corporation computed its costs per equivalent unit under FIFO process costing as follows:

The raw materials are all added at the start of processing. Packaging is added at the end of the production process immediately before the units are transferred to the finished goods warehouse.
Beginning inventory cost was $513,405 and consisted of:
■ $344,520 raw materials cost for 27,000 EUP ■ $95,931 direct labor cost for 14,850 EUP * $72,954 overhead cost for 18,900 EUP Saliba transferred a total of 185,000 units to finished goods during February, which left 16,000 units in ending inventory. The El units were 20 percent com¬ plete as to direct labor and 35 percent complete as to overhead.

a. What percentage complete were the beginning inventory units as to raw materials? Packaging? Direct labor? Overhead?

b. What was the total cost of the completed beginning inventory units?

c. What was the cost of the units started and completed in February?

d. What was the cost of February’s ending inventory?LO1

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Raw materials Packaging Direct labor Overhead $12.75 1.50 6.42 3.87