Bentley Company reported the following data for the operations of its Blending Department for the month of August. Costs Units Material Conversion Beginning work in process 200 $1,135 $5,850 Started into production 15,000 $32,000 $360,000 Transferred out 13,000 Ending work in process 2,200 (50% with respect to materials) (25% with respect to conversion) Required: a. Calculate 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 Blending Department during the period. d. Determine the cost of ending work in process inventory in the Blending Department