Costs
	Units	Material	Conversion
Beginning work in process	200	$1,120	$7,488
(90% complete with respect to material) (40% complete with respect to conversion)
Started into production	15,000	$32,000	$360,000
Transferred out	13,600
Ending work in process (50% with respect to materials) (30% with respect to conversion)	1,600

Required (round answers to 2 decimal places)

1. Calculate the equivalent units of production for materials?
2. Calculate the equivalent units of production for conversion.
3. Determine the cost per equivalent unit for materials?
4. Determine the cost per equivalent unit for conversion?
5. Determine the cost of units transferred out of the Stitching Department during the period.
6. Determine the cost of ending work in process inventory in the Stitching Department.