Jane Industries manufactures plastic toys. During October, Jane's Fabrication Department started work on

$10,200$ models. During the month, the company completed $11,200$ models, and transferred them to the

Distribution Department. The company ended the month with $2500$ models in ending inventory. There were

$3500$ models in beginning inventory. All direct materials costs are added at the beginning of the production

cycle and conversion costs are added uniformly throughout the production process. The average method of

process costing is being followed. Beginning work in process was $30\%$ complete as to conversion costs, while

ending work in process was $55\%$ complete as to conversion costs.

Beginning inventory:

Direct materials costs $$20,200$

Conversion costs

$$11,700$

Manufacturing costs added during the accounting period:

Direct materials costs

$$70,600$

Conversion costs

$$240,600$

Compute the following:

a$)$ Units completed and transferred out.

b$)$ Total cost to account for.

c$)$ Equivalent units with respect to direct materials and conversion costs.

d$)$ Cost per direct materials equivalent units and cost per conversion cost equivalent units.

e$)$ Total cost assigned to units completed and transferred out.

f$)$ Total cost assigned to units in ending inventory.