Computing equivalent production for materials, cost per unit, units transferred out, and beginning and ending work in process. The beginning work in process inventory in the Curing Department of Light Fixtures, Inc., on March 1, 19X5, was 1,000 units, to which 100 percent of materials had been added at a cost of $2,500. During March, 6,000 units were transferred into the department and 6,700 units were transferred out. Materials costs of $15,860 were incurred during the month. The 300 units in the ending work in process were 60 percent complete as to materials.

a. Determine the equivalent units of production for materials.

b. Compute the cost per equivalent unit for materials.

c. Compute the materials cost in the units transferred out during the month.

d. Compute the materials cost in the ending work in process inventory for the Curing Department.