Department A had 10,000 units in the beginning work in process that is 100% completed with respect to material and 55% completed with respect to conversion costs. 12,000 units were added during the period and 4,000 units remain in ending work-in-process inventory. The ending inventory were 40% completed.

Required:

a. What was the number of equivalent units of production for the period with respect to material and conversion costs if process costing, weighted average costing method is used to cost inventories?

b. What is the cost of units completed and transferred.

c. What is the cost of the units in ending work in process