Dacosta inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Work in process, beginning: Units in process 600 Percent complete with respect to materials 60% Percent complete with respect to conversion 10% Costs in the beginning inventory: material cost 585 conversion cost 2141 units started into production during the month 11000 Units completed and transferred out 11400 Costs added to production during the month: materials cost 29627 conversion cost 306516 work in process, ending: units in process 200 percent with respect to materials 70% percent with respect to conversion 70% a. determine the equivalent units of production for material and conversion costs. b. determine the cost per equivalent unit for materials and conversion costs. c. determine the cost of ending work in process inventory. d. determine the cost of units transferred out of the department during the month.