Easy Incorporated uses the first-in, first-out method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. 700 90% 10% Work in process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion Costs in the beginning inventory: Materials cost Conversion cost Units started into production during the month Units completed and transferred out Costs added to production during the month: Materials cost Conversion cost Work in process, ending: Units in process Percent complete with to materials Percent complete with respect to conversion $ 1,798 $ 1,390 23,200 23,300 $ 71, 121 $ 542,748 600 70% 70% Required: Using the first-in, first-out 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. (Round your answers to 2 decimal places.) c. Determine the cost of ending work in process inventory. (Round "Cost per equivalent unit" to 2 decimal places. Round your final answer to the nearest whole number.) 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.)