The cost of the work-in-process inventory at January 1 for Ralph Robinson Manufacturing was $7,420. An additional 130,000 units were started into production during the year. The cost of material, labor, and overhead added during the year amounted to

$280,680. The units completed and transferred to finished goods totaled 125,000. The ending work-in-process inventory consisted of 15,000 units which were 60% complete.

Required:

a. Calculate the number of equivalent units of production.

b. Calculate the cost per equivalent unit of production.

c. Calculate the cost of the ending work-in-process inventory.

d. Calculate the cost of the completed units.