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	950
Percent complete with respect to materials	90%
Percent complete with respect to conversion	10%
Costs in the beginning inventory:
Materials cost	$ 1,838
Conversion cost	$ 1,430
Units started into production during the month	23,700
Units completed and transferred out	23,800
Costs added to production during the month:
Materials cost	$ 71,371
Conversion cost	$ 542,998
Work in process, ending:
Units in process	850
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.