In November, Lamb Co. computed its equivalent unit costs under FIFO process costing as follows:

Direct material	$29.50
Packaging	3.00
Direct labor	10.84
Overhead	7.68

Direct material and packaging are added at the start and end of processing, respectively. Beginning inventory cost was $821,448 and consisted of

• $631,232 direct material cost for 43,200 EUP.
• $73,490 direct labor cost for 12,960 EUP.
• $116,726 overhead cost for 15,120 EUP.

Lamb Co. transferred a total of 296,000 units to finished goods during November and had 9,600 units in ending WIP Inventory. The ending inventory units were 30 percent complete as to direct labor and 55 percent complete as to overhead.

a. What percentage complete were the beginning inventory units as to direct material? 100%

% What percentage complete were the beginning inventory units as to packaging? 0%

% What percentage complete were the beginning inventory units as to direct labor? 30%

% What percentage complete were the beginning inventory units as to overhead? 35%

% b. What was the total cost of the completed beginning inventory units? 1,494,504

c. What was the cost of the units started and completed in November? 12,897,856

d. What was the cost of Novembers ending inventory? (I need help with this question)