Barsoux 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 1,300 Percent complete with respect to materials 70% Percent complete with respect to conversion 80% Costs in the beginning inventory: Materials cost $ 2,650 Conversion cost $ 6,736 Units started into production during the month 35,000 Units completed and transferred out 34,300 Costs added to production during the month: Materials cost $ 563,405 Conversion cost $ 472,606 Work in process, ending: Units in process 2,000 Percent complete with respect to materials 50% Percent complete with respect to conversion 20%

Required:

Using the weighted-average method:

1. Determine the equivalent units of production

2. Determine the cost per equivalent unit

3. Determine the cost of ending work in process inventory

4. Determine the cost of the units transferred to the next department.