Able 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	300
Percent complete with respect to materials	60%
Percent complete with respect to conversion	30%
Costs in the beginning inventory:
Materials cost	$342
Conversion cost	$2,394
Units started into production during the month	21,000
Units completed and transferred out	20,700
Costs added to production during the month:
Materials cost	$44,136
Conversion cost	$546,750
Work in process, ending:
Units in process	600
Percent complete with respect to materials	80%
Percent complete with respect to conversion	30%

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.