Alvis Construction Supply Company has a department that manufactures wood trusses (wood frames used in the construction industry). The following information is for the production of these trusses for the month of February:

Work-in-process inventory, February 1	3,800	trusses
Direct materials: 100% complete	$ 10,280
Conversion: 40% complete	$ 15,058
Units started during February	17,800	trusses
Units completed during February and transferred out	16,800	trusses
Work-in-process inventory, February 29
Direct materials: 100% complete
Conversion: 20% complete
Costs incurred during February
Direct materials	$ 58,840
Conversion	$ 91,892

Required

Using the FIFO method, calculate the following:

1-a. Equivalent units.

1-b. Costs per equivalent unit. (Round your answers to 4 decimal places.)

1-c. Cost of goods completed and transferred out. (Do no round your intermediate calculations. Round your final answer to the nearest whole dollar.)

1-d. Costsremaining in the Work-in-Process Inventory account. (Do no round your intermediate calculations. Round your final answer to the nearest whole dollar.)