Easy Inc. 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		800
Percent complete with respect to materials		90	%
Percent complete with respect to conversion		10	%
Costs in the beginning inventory:
Materials cost	$	1,814
Conversion cost	$	1,406
Units started into production during the month		23,400
Units completed and transferred out		23,500
Costs added to production during the month:
Materials cost	$	71,221
Conversion cost	$	542,848
Work in process, ending:
Units in process		700
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.