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		500
Percent complete with respect to materials		60	%
Percent complete with respect to conversion		10	%
Costs in the beginning inventory:
Materials cost	$	510
Conversion cost	$	2,096
Units started into production during the month		12,000
Units completed and transferred out		12,000
Costs added to production during the month:
Materials cost	$	20,485
Conversion cost	$	309,960
Work in process, ending:
Units in process		500
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.