Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly

Department started production of $73,000$ chairs. During the month, the firm completed $78,600$ chairs, and

transferred them to the Finishing Department. The firm ended the month with $10,100$ chairs in ending

inventory. There were $15,700$ chairs in beginning inventory. All direct materials costs are added at the

beginning of the production cycle and conversion costs are added uniformly throughout the production

process. The FIFO method of process costing is used by Comfort. Beginning work in process was $35\%$

complete as to conversion costs, while ending work in process was $85\%$ complete as to conversion costs.

Beginning inventory:

Direct materials $$24,400$

Conversion costs $,$$$36,000$

Manufacturing costs added during the accounting period:

Direct materials $$168,500$

Conversion costs $$278,500$

Compute the following using FIFO method:

a$)$ Units completed and transferred out.

b$)$ Total cost to account for.

c$)$ Equivalent units with respect to direct materials and conversion costs.

d$)$ Cost per direct materials equivalent units and cost per conversion cost equivalent units.

e$)$ Total cost assigned to units completed and transferred out.

f$)$ Total cost assigned to units in ending inventory.