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	400
Percent complete with respect to materials	60%
Percent complete with respect to conversion	10%
Costs in the beginning inventory:
Materials cost	$ 540
Conversion cost	$ 2,114
Units started into production during the month	18,000
Units completed and transferred out	18,000
Costs added to production during the month:
Materials cost	$ 38,786
Conversion cost	$ 470,592
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.