For each of the following independent cases, use FIFO costing to determine the information requested.

a. In the beginning inventory, 4,700 units were 30 percent complete with respect to materials. During the period, 42,000 units were transferred out. Ending inventory consisted of 7,000 units that were 70 percent complete with respect to materials. How many units were started and completed during the period?

b. At the start of the period, 3,700 units were in the work-in-process inventory; 2,800 units were in the ending inventory. During the period, 9,500 units were transferred out to the next department. Materials and conversion costs are added evenly throughout the production process. FIFO costing is used. How many units were started during this period?

c. Beginning inventory amounted to 1,100 units. This period, 4,100 units were started and completed. At the end of the period, the 2,700 units in inventory were 30 percent complete. Using FIFO costing, the equivalent production for the period was 5,130 units. What was the percentage of completion of the beginning inventory?

d. The ending inventory included $77,400 for conversion costs. During the period, 45,200 equivalent units were required to complete the beginning inventory, and 56,000 units were started and completed. The ending inventory represented 9,000 equivalent units of work this period. FIFO costing is used. What were the total conversion costs incurred this period? (Do not round intermediate calculations.)