Easy 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	1,450
Percent complete with respect to materials	90%
Percent complete with respect to conversion	10%
Costs in the beginning inventory:
Materials cost	$ 1,918
Conversion cost	$ 1,510
Units started into production during the month	24,700
Units completed and transferred out	24,800
Costs added to production during the month:
Materials cost	$ 71,871
Conversion cost	$ 543,498
Work in process, ending:
Units in process	1,350
Percent complete with respect to materials	70%
Percent complete with respect to conversion	70%

Required:

Using the FIFO method:

c. Determine the cost of ending work in process inventory.

d. Determine the cost of units transferred out of the department during the month.

(Round "Cost per equivalent unit" to 2 decimal places. Round your final answer to the nearest whole number.)

c. Cost of ending work	selected answer incorrect
d. Cost of units transferred out	selected answer incorrect