Baker Winery manufactures a fine wine in two departments, Fermenting and Bottling. In the Fermenting Department, grapes are aged in casks for a period of 30 days. In the Bottling Department, the wine is bottled and then sent to the finished goods warehouse. Labor and overhead are incurred uniformly through both processes. Materials are entered at the beginning of both processes. Cost and production data for the Fermenting Department for December 2013 are presented below:

Cost data
	Beginning work in process inventory		$37,000		($30,000 of materials cost)
	Materials		390,000
	Conversion costs		121,000
	Total costs		$548,000
Production data
	Beginning work in process (gallons)		5,000		(40%)
	Gallons started into production		65,000
	Ending work in process (gallons)		8,000		(25%)

A.) Compute the equivalent units of production.

B.) Determine the unit production costs.

C.) Determine the costs to be assigned to units transferred out and ending work in process.

PLEASE ANSWER ALL QUESTIONS