Darver 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.. Percent complete with respect to materials. Percent complete with respect to conversion Costs in the beginning inventory: Materials cost. Conversion cost. 100 80% 60% $376 $2,376 Units started into production during the month Units completed and transferred out... 21,000 20,400 Costs added to production during the month: Materials cost Conversion cost. $93,645 $825,531 Work in process, ending: Units in process.. Percent complete with respect to materials Percent complete with respect to conversion A. Determine the equivalent units of production for materials and conversion costs Copy and paste the form below to answer part A (show calculations): 700 70% 50% Equivalent Units Physical Units Conversion Direct Costs Materials Flow of Production Work in Process, Beginning Started during current period Total to account for Completed and transferred From beginning WIP Started and completed Work in process, ending Equivalent units of work done in the current period B. Determine the cost per equivalent unit for materials and conversion costs Copy and paste the form below to answer part B (show calculations): Cost per Equivalent Unit Materials Conversion Total Work in process, beginning Costs added during period Total costs to account for Costs added in current period Equivalent units done in current period Cost per equivalent unit for current period C. Determine the cost of ending work in process inventory and cost of units transferred out. Copy and paste the form below to answer part C (show calculations): Costs of Ending Work in Process and Units Transferred out Materials Ending work in process inventory: Conversion Total Equivalent units of production Cost per equivalent unit Cost of ending work in process inventory Units transferred out: Cost in Beginning Work in process inventory Cost to complete units in beg. WIP inventory Equivalent units of production required to complete beginning inventory Cost per equivalent unit Cost to complete the units in beg. Inventory Cost of units started and completed Units started and completed this period Cost per equivalent unit Cost of units started and completed Cost of units transferred out Hint Costs accounted for as follows: Cost of ending work in process 16,170 Costs of units transferred out 905,758 Total cost accounted for 921,928