8. Barker Inc. uses the weighted-average 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..... 800 Percent complete with respect to materials. 50% Percent complete with respect to conversion ....... 20% Costs in the beginning inventory: Materials cost..... $2,440 Conversion cost. $4,928 Units started into production during the month . 15,000 Units completed and transferred Out........... 15,600 Costs added to production during the month: Materials cost........ $96,470 Conversion cost. $476,362 Work in process, ending: Units in process ...........;; 200 Percent complete with respect to materials........ 50% Percent complete with respect to conversion .... 90% Required: Using the weighted-average method: 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 units transferred out of the department during the month. d. Determine the cost of ending work in process inventory in the department