How do you solve these questions??

Part a:

Part b:

Dustin Plastics, Inc., manufactures plastic moldings for car seats. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversior costs are allocated evenly throughout production. Data are shown in the table. (Click the icon to view the table.) What is the total amount of the work-in-process ending inventory for Department A at the end of February? Round to the nearest dollar. A. $385,970 B. $315,571 Table C. $276,157 D. $619,900 E. $315,571 Dustin Plastics, Inc., manufactures plastic moldings for car seats. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data are shown in the table. (Click the icon to view the table.) What is the conversion cost per equivalent unit in Department A? Round to the nearest dollar. A. $3,425 B. $3,699 Table C. $5,400 D. $3,857 E. $3,571