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 company's processing departments: Units in beginning inventory Units started into production Units in ending inventory 390 4,300 Units transferred to the next department Percentage completion of beginning inventory Percentage completion of ending inventory 260 4,430 Materials Conversion 60% 70% 40% 40% The cost of beginning inventory according to the company's costing system was $7,852 of which $4,879 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $183,876. The costs per equivalent unit for the month were Cost per equivalent unit Required: Materials $19.00 Conversion $23.00 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.