Computing equivalent production for materials, cost per unit, units transferred out, and beginning and ending work in process. Assume the same facts as in Exercise 1. In addition, the materials cost in the beginning work in process inventory was $4,000. Materials costing $94,580 were added during the period.

It was estimated that 80 percent of the materials were added in the preceding month to the beginning work in process. The ending work in process was 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 Mixing Department.