Computing equivalent production when there are increased units. On October 1, 19X2, the beginning work in process inventory for the Mixing Department of Natural Care Products, a cosmetic producer, was 1,000 units with prior department costs of $1,000. During the month, 22,000 units were transferred into the Mixing Department with prior department costs of $33,220. Because of the addition of water to the solution, the number of units was increased. A total of 32,000 units were transferred to the next department, and 2,000 units were in the ending work in process inventory.

a. Compute the equivalent production for prior department costs.

b. What is the amount of prior department costs in the ending work in process inventory?