Baroche Inc. uses the weighted average method in its process costing system. The following data concern the operations of the companys first processing department for a recent month.

Work in process, beginning:
Units in process	100
Percent complete with respect to materials	70%
Percent complete with respect to conversion	40%
Costs in the beginning inventory:
Materials cost	$364
Conversion cost	$1,120
Units started into production during the month	23,000
Units completed and transferred out	22,900
Costs added to production during the month:
Materials cost	$124,160
Conversion cost	$637,088
Work in process, ending:
Units in process	200
Percent complete with respect to materials	80%
Percent complete with respect to conversion	70%

Required:

Using the weighted average method,

(a) determine the equivalent units of production for materials and conversion costs.

(4 marks)

(b) determine the cost per equivalent unit for materials and conversion costs.

(6 marks)

(c) determine the cost of units transferred out of the department during the month.

(5 marks)

(d) determine the cost of ending work in process inventory in the department.

(5 marks)

(Show workings and round to 2 decimal places)