218.

Dalsace Inc. uses the FIFO method in its process costing system. The following data

concern the operations of the company's first processing department for a recent

month.

Work in process, beginning:

Units in process

............................................................

400

Percent complete with respect to materials

..................

60%

Percent complete with respect to conversion

...............

40%

Costs in the beginning inventory:

Materials cost

................................................................

$1,944

Conversion cost

............................................................

$4,512

Units started into production during the month

...............

15,000

Units completed and transferred out

................................

14,500

Costs added to production during the month:

Materials cost

................................................................

a.

Determine the equivalent units of production for materials and conversion costs.

b.

Determine the cost per equivalent unit for materials and conversion costs.

c.

Determine the cost of ending work in process inventory.

d.

Determine the cost of units transferred out of the department during the month.