Daosta Inc. uses the FIFO method in its process costing system. The following data concern the operations of the companys first processing department for a recent month.

Work in process, beginning:
Units in process		800
Percent complete with respect to materials		40	%
Percent complete with respect to conversion		20	%
Costs in the beginning inventory:
Materials cost	$	560
Conversion cost	$	2,126
Units started into production during the month		22,000
Units completed and transferred out		22,000
Costs added to production during the month:
Materials cost	$	51,888
Conversion cost	$	582,688
Work in process, ending:
Units in process		800
Percent complete with respect to materials		50	%
Percent complete with respect to conversion		50	%

Required:

Using the FIFO method:

a. Determine the equivalent units of production for materials 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..