Big Wheel makes cheese. The raw material it uses is milk. At the beginning of August, its WIP contains 140,000 gallons of milk, with 80% complete for materials and 40% complete for conversion costs. The beginning WIP contains $450,000 of material cost, and $600,000 of conversion cost. At the end of August, it has 100,000 gallons of milk, 30% complete for materials and 70% complete for conversion costs. 1,900,000 gallons of milk was added during the period. Cost added during the period includes $9,500,000 for materials, and $11,400,000 for conversion.

1. Compute units completed during the period and transferred out (in gallons).
2. Compute equivalent units for materials and for conversion costs.
3. Computer cost per equivalent unit for materials and conversion.
4. Compute the cost for ending WIP and cost for units completed and transferred out.