27. (Cost assignment; FIFO) In November 2000, Walker Corporation computed its costs per equivalent unit under FIFO process costing as follows:

Raw material $12.75 Packaging 1.50 Direct labor 6.42 Overhead 3.87 The raw material is 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 material cost for 27,000 EUP,

• $95,931 direct labor cost for 14,850 EUP, and

• $72,954 overhead cost for 18,900 EUP.

Walker transferred a total of 185,000 units to finished goods during November, which left 16,000 units in ending inventory. The EI units were 20 percent complete as to direct labor and 35 percent complete as to overhead.

a. What percentage complete were the beginning inventory units as to raw material? 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 November?

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