Emerson, Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department, Mixing, for a recent month.

Work-in-process, beginning:
Units in process		500
Percent complete with respect to materials		70	%
Percent complete with respect to conversion		30	%
Costs in the beginning inventory:
Materials cost	$	2,240
Conversion cost	$	4,365
Units started into production during the month		16,000
Units completed and transferred out		16,000
Costs added to production during the month:
Materials cost	$	98,580
Conversion cost	$	468,930
Work-in-process, ending:
Units in process		500
Percent complete with respect to materials		50	%
Percent complete with respect to conversion		20	%

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.