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 inventory 440

Units started into production 4,270

Units in ending inventory 260

Units transferred to the next department 4,450

Materials Conversion Percentage completion of beginning inventory 70% 30%

Percentage completion of ending inventory 80% 50%

The cost of beginning inventory according to the companys costing system was $7,816 of which $4,863 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $180,604. The costs per equivalent unit for the month were:

Materials Conversion Cost 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.