Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December:

	Number of units		Production Costs
Beginning work-in-process (60% complete)	20,000		$ 72,000
Current period production	300,000		1,809,000
Ending work-in-process (35% complete)	10,000

A. If Bost uses the weighted-average method of computing equivalent units and assigning product costs, what is the cost per equivalent unit for December?

B. If Bost uses the weighted-average method of computing equivalent units and assigning product costs, what is the cost of the ending work-in-process inventory in December?