EXERCISE 4A-9 Equivalent Units; Applying Costs-FIFO Method [LO4-6, L04-7, L04-8] Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments: The cost of beginning inventory according to the company's costing system was $11,040 of which $8,120 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $132,730. The costs per equivalent unit for the month were: Required: 1. Compute the total cost per equivalent unit for the month. 2. Compute the equivalent units of material and of conversion in the ending inventory. 3. Compute the equivalent units of material and of conversion that were required to complete the beginning inventory. 4. Determine the number of units started and completed during the month. 5. Determine the costs of ending inventory and units transferred out