Arad Company uses the first-in, first-out method in its process costing system. The following de concerns the operations of the company's first processing department for a recent month. Required: Using the first-in, first-out method: a. Determine the equivalent units of production for materials and conversion costs. [1 point] b. Determine the cost per equivalent unit for materials and conversion costs. [1 point] c. Determine the cost of ending work in process inventory. [0.5 point] d. Determine the cost of units transferred out of the department during the month. [2.5 points]