Golden Company manufactures a product for which materials are added at the beginning of the manufacturing process. A review of the company's inventory and cost records for the most recently completed year revealed the following information:

	Number of Units	Materials	Conversion
Work in process, Jan. 1, 75% complete with respect to conversion costs	100,000	$150,000	$187,500
Units started into production	400,000
Costs added during the year
Materials		$600,000
Conversion			$1,000,000
Units completed during the year	450,000

The company uses the weighted-average method in its process costing system. The ending inventory is 50% complete with respect to conversion costs and 100% complete with respect to materials.

a.) [Compute the equivalent units of production for both materials and for conversion costs.

b.) Compute the cost per equivalent units for materials and for conversion costs.

c.) Determine the total cost that has been transferred to finished goods inventory, and the amount of cost that should be assigned to the ending work-in-process inventory.