Bosril Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 400 units. The costs and percentage completion of these units in beginning inventory were:

	cost	percent complete
material cost	$5,300	65%
coversion costs	$900	%10

A total of 5,600 units were started and 4,900 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Material cost	$94,400
Conversion costs	$95,400

The ending inventory was 85% complete with respect to materials and 45% complete with respect to conversion costs.
Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places

1) Determine the equivalent units of production for materials and conversion costs.

2) Determine the cost per equivalent unit for materials and conversion costs.

3) Determine the cost of ending work in process inventory and finished goods inventory in the department.