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....................... 100

Percent complete with respect to material............... 80%

Percent complete with respect to conversion .......... 60%

Costs in the beginning inventory:

Materials cost....................... $376

Conversion cost................... $2376

Units started into production during the month......... 21000

Units completed and transferred out ............. 20400

Costs added to production during the month:

Materials cost ................. $93,645

Conversion cost ............ $825,531

Work in process, during

Units in process ............ 700

Percent complete with respect to materials ................ 70%

Percent complete with respect to conversion ............. 50%

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 concersion 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.