2.Madzinga's Draperies manufactures curtains. The direct materials are added at the start of the production process while conversion costs are added uniformly throughout the production process. There were 10,000 curtains of beginning inventory in 2019. Direct materials cost for beginning inventory was $23,000 and Conversation costs was $4,000.

Direct materials cost for the year totaled $714,000, while conversion costs equaled $4,225,000. Accounting records indicate that 475,000 curtains were started in 2019 and 425,000 were completed.

Beginning inventory was 20% complete to conversion costs.

Ending inventory was 50% complete to conversion costs.

Please useFIFO Methodto answer the following questions.

a.Equivalent units for CC are?

b.What is the total manufacturing cost per curtain in 2019?

c.What is the value of completed curtains in 2019?