Daosta Incorporated 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	50%
Percent complete with respect to conversion	30%
Costs in the beginning inventory:
Materials cost	$ 580
Conversion cost	$ 2,138
Units started into production during the month	10,000
Units completed and transferred out	10,400
Costs added to production during the month:
Materials cost	$ 26,546
Conversion cost	$ 274,246
Work in process, ending:
Units in process	100
Percent complete with respect to materials	60%
Percent complete with respect to conversion	60%

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.