Hi-Test Company uses the weighted-average method of process costing to assign production costs to its products. Information for the company's first production process September follows. Assume that all materials are added at the beginning of this production process, and that conversion costs are added uniformly throughout the process.

Work in process inventory, September 1 (7,000 units, 100% complete with respect to direct materials, 80% complete with respect to conversion; consists of $78,500 of direct materials cost, $123,860 conversion cost	$	202,360
Costs incurred in September
Direct materials	$	475,000
Conversion	$	394,000
Work in process inventory, September 30 (12,000 units, 100% complete with respect to direct materials, 40% complete with respect to conversion)		?
Units started in September		38,000
Units completed and transferred out		33,000

Required: Compute each of the following using the weighted-average method of process costing. 1. & 2. The number of equivalent units for materials and conversion for the month. 3. & 4. The cost per equivalent unit of materials and conversion for the month. 5. The total cost of goods transferred out. 6. The total cost of ending work in process inventory.