Franck Ribry is the owner of a high end day spa in New York City called Ribry in Reverie. At the start of the last year the business has recently started selling personally endorsed intensified shin repair kits ISRK's. Based on the following information how many equivalent ISRK's were produced?

Beginning inventory = 6,400 units @ 41% complete at cost of $228,288

Ending Inventory = 8,600 units @ 22% complete

During the quarter 21,604 units were expensed to COGS

Materials Cost = $639,528

Conversion Costs = $1,729,318

Calculate total cost (materials cost + conversion costs) of the following:

A. Inventory in process and completed during the quarter

B. Units started and completed during the quarter

C. Units transferred out

D. Inventory in Process at the end of the quarter

Hint A + B = C C + D = (beginning inventory + materials costs + conversion costs)