Daosta 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 $900$

Percent complete with respect to materials $60\%$

Percent complete with respect to conversion $10\%$

Costs in the beginning inventory:

Materials cost $ $600$

Conversion cost $ $2,150$

Units started into production during the month $14,000$

Units completed and transferred out $14,500$

Costs added to production during the month:

Materials cost $ $39,872$

Conversion cost $ $396,630$

Work in process, ending:

Units in process $400$

Percent complete with respect to materials $70\%$

Percent complete with respect to conversion $70\%$

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.