Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the companys processing departments:

Units in beginning inventory380Units started into production4,250Units in ending inventory300Units transferred to the next department4,330

MaterialsConversionPercentage completion of beginning inventory80%20%Percentage completion of ending inventory80%40%

The cost of beginning inventory according to the companys costing system was $7,835 of which $4,895 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $177,390. The costs per equivalent unit for the month were:

MaterialsConversionCost per equivalent unit$ 18.00$ 23.00

Required:

1. Compute the total cost per equivalent unit for the month.

2. Compute the equivalent units of material and conversion in the ending inventory.

3. Compute the equivalent units of material and conversion that were required to complete the beginning inventory.

4. Compute the number of units started and completed during the month.

5. Compute the cost of ending work in process inventory for materials, conversion, and in total for the month.

6. Compute the cost of the units transferred to the next department for materials, conversion, and in total for the month.