Bachelet 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 Stage of completion with respect to materials Stage of completion with respect to conversion Costs in the beginning inventory: Materials cost Conversion Cost 400 90% 40% $756 $4,448 Units started into production during the month Units completed and transferred out 13,000 13,300 Costs added to production during the month: Materials cost Conversion cost $29.949 $362,127 Work in progress, ending: Units in process Stage of completion with respect to materials Stage of completion with respect to conversion 100 50% 30% Required: 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