A company has provided the following information:

Work in Process: April 1	4,000	units
(100% complete for materials, 90% complete for conversion)
Materials	$16,700
Conversion	$17,000
Units started	81,000	units
April costs
Materials	$349,650
Conversion	$375,375
Work in Process: April 30	11,000	units
(70% complete for materials, 10% complete for conversion)

Using the weighted average method of process costing, complete each of the following:

a. How many units were completed and transferred to Finished Goods?

b. Calculate the number of equivalent units for materials and for conversion costs.

c. Calculate the cost per equivalent unit for direct materials. Calculate the cost per equivalent unit for conversion costs. Now, you can calculate the total cost per equivalent unit. Round your answers to four decimal places.

d. What is the dollar amount transferred to Finished Goods? Round your answer to a whole dollar amount.

e. Calculate the cost of the ending Work in Process. Round your answer to a whole dollar amount.