* A department had 200 units of beginning work-in-process, which are 60% as to direct materials and 100% complete as to conversion. * The department started 400 units during a given period. * The department completed and transferred out 350 units. * At the end of the period, there are 250 units remaining unfinished with 100% complete as to direct materials and 30% complete as to conversion. * The following cost information is given for the department: Direct materials Beginning work-in-process $8,400 Current period cost $33,600 Total $42,000 Conversion $44,500 $40,500 $85,000 * Cost per equivalent unit for Direct materials is given as $70. * Cost per equivalent unit for Conversion is given as $180. Based on the FIFO method, EUS. a. The equivalent units as to Direct material are b. The equivalent units as to Conversion are EUS. c. Cost of 350 completed units is $ d. Cost of 250 ending work-in-process units is $