4) Direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion)	28,400 units
Units started	124,000 units
Units completed and transferred out	107,000 units
WIP ending (50% for conversion)	45,400 units
Beginning WIP direct materials	$53,200
Beginning WIP conversion costs	$19,600
Costs of materials added	$442,100
Costs of conversion added	$304,650

Required:

What are the total equivalent units for direct materials?

What are the total equivalent units for conversion costs?

What is the cost per equivalent unit for direct materials?

What is the cost per equivalent unit for conversion costs?

What is the total cost of units completed and transferred out?

What is the total cost of units remaining in ending WIP?