Audrey Auto Accessories manufactures plastic moldings for car seats. Its costing system uses two cost

categories, direct materials and conversion costs. Each product must pass through Department A and

Department B$.$ Direct materials are added at the beginning of production. Conversion costs are allocated

evenly throughout production.

Data for Department A for February $2017$ are:

Costs for the Department A for February $2017$ are:

Work in process, beginning inventory:

Direct materials $$606,000$

Conversion costs $$159,000$

Direct materials costs added during February $$4,009,000$

Conversion costs added during February $$2,255,000$

Compute the following using FIFO method:

a$)$ Units completed and transferred out.

b$)$ Total cost to account for.

c$)$ Equivalent units with respect to direct materials and conversion costs.

d$)$ Cost per direct materials equivalent units and cost per conversion cost equivalent units.

e$)$ Total cost assigned to units completed and transferred out.

f$)$ Total cost assigned to units in ending inventory.