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	400
Units started into production	3,000
Units in ending inventory	300
Units transferred to the next department	3,100

	Materials	Conversion
Percentage completion of beginning inventory	80%	40%
Percentage completion of ending inventory	70%	60%

The cost of beginning inventory according to the companys costing system was $11,040 of which $8,120 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $132,730. The costs per equivalent unit for the month were:

	Materials	Conversion
Cost per equivalent unit	$25.40	$18.20

Required:
1.	Compute the total cost per equivalent unit for the month. (Round your answer to 2 decimal places.)

e}ru:tn"ioatidaleVblTartta"se,ru:td"rewenssA"i",:"n"ioptriscdeb_ta,"{}":62"_],[0":67"_l,ul:n1"_5,"llnu":26"_},:{2"_3,"seal:f2"_4,"-1":50"_1,:-4"_2,"-1":31"_0,":_5,":04""_e,lsfa":48"_},:{7"_3,"}]27:37"_7,"59":34"_[{":23"_e,ru:t5"_4,"1"leit%20Tew"N":mena,"}]uetr":47"_1,":54"_],:[3"_3,""}00"1":c1,"5"18:"0""c:{9"_1,""}23:"0"{"":59"_],}]uetr":57"_},e"nspoes%20rermbNulety"s":_7,"e}ru:t3"_4,"t"ghri:"8"_6,"N"IOUTOL"S":76"_:{5"_5,"}}%24":"1"_8,":23"_5,":21"_2,"uetr":63"_:{5"_5,"Y"NCREUR"C":73"_:{9"_2,"}}0".643:"5"_7{"":_0,""}:"9"_7,"6"3."4":75"_:{6"_5,""}:"9"_7,"""":75"_:{0"_3{"":_2{"":20"_,{}}%3B"1)21,%2063%2017,13b(rg:%20orol-cndougrckba:"8""_},)"11%2023,16,%2037(1gb"r":_9,"N"IOSTUE"Q":76"_:{5"_5,"}}""":79"_",itunt%20enalivqu%20eer%20pstcol%20taTo:"5"_7{"":30"_:{2""_:{0"_2{"[[":13"_e,lsfa":41"_},n"owpDro"d":27"_1,:-5"_2,"{}":75"_e,lsfa":82"_:{8"_2,"""":22"_e,lsfa":35"_e,ru:t6"_3,"{}":55"_",leab%20TedtltiUn:"9"_6,":27"_1,":18"_5{":[5"_6{"

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

}uetr":ontidaliValeabtTarst,"uetr":ederswAnis,"""":ontiipcres_dab"t},:{2"_6,"0]:[7"_6,"llnu":51"_l,ul:n6"_2,"{}":32"_e,lsfa":42"_1,:-0"_5,"-1":24"_1,:-1"_3,":05""_0,":_4,"seal:f8"_4,"{}":37"_],5}42":77"_2,:84"_3{":[3"_2,"uetr":45"_",e1tlTiw%20Ne:"e"am"n],e}lsfa":47"_2,":54"_],:[3"_3,""}00"1":c3,"0"10:"2""c",89:"1""c",94"1":c0{"":19"_},3""2":"1",23:"0"{"":59"_],}]"}ermbNulety%20sseonspre:"7""_},t"ghri:"8"_6,"uetr":43"_",ONTILUSO:"6"_7{"":55"_},2}":53"_e,ru:t3"_6{"":55"_",ICERUM"N":73"_:{9"_2,"}}""":75"_:{0""_},""":79"_",80"1":75"_:{6"_5,""}:"9"_7,"""":75"_:{0"_3{"":_2{"":20"_,{}}r"beumeNylste%20nspoes"r":_7,""}htig"r":68"_e,ru:t3"_4,"N"IOUTOL"S":76"_:{5"_5,"}}:23"_5,"uetr":63"_:{5"_5,"C"RIMENU:"3"_7{"":29"_},"}:"5"_7{"":_0,""}:"9"_7,"0"21:"5"_7{"":56"_},""":79"_",:"5"_7{"":30"_:{2""_:{0"_2{"},}}N"IOSTUE"Q":76"_:{5"_5,"}}""":79"_",ontiucodprf%20%20otsni%20untlevauiEq:"5"_7{"":30"_:{2""_:{0"_2{",[}]"}x%3B3p%202t:ghei%20h)%3B11%2023,16,%2037(1gb%20rr:locod-unrokgac"b":_8,"d"oleBylstr%20teeneCylst:"7""_},uetr":10"_",1)21,%2063%2017,13b(rg:"9""_",erntce:"8"_6,"N"IOSTUE"Q":76"_:{5"_5,"}}""":79"_",onsiernvCo:"5"_7{"":30"_:{2""_:{0"_2{"},"}x%3B3p%202t:ghei%20h)%3B11%2023,16,%2037(1gb%20rr:locod-unrokgac%20bx%3B0p:%20ntdeint-ex"t":_8,"d"oleBylstr%20teeneCylst:"7""_},uetr":10"_",1)21,%2063%2017,13b(rg:"9""_",erntce:"8"_6,"N"IOSTUE"Q":76"_:{5"_5,"}}""":79"_",lsiaerat"M":75"_:{0"_3{"":_2{"":20"_,{}}%3B"px23:%20htighe%3B%201)21,%2063%2017,13b(rg:%20orol-cndougrckba:"8""_},)"11%2023,16,%2037(1gb"r":_9,"N"IOSTUE"Q":76"_:{5"_5,"}}""":79"_",:"5"_7{"":30"_:{2""_:{0"_2{"[[":13"_e,lsfa":41"_},n"owpDro"d":27"_1,:-5"_2,"{}":75"_e,lsfa":82"_:{8"_2,"""":22"_e,lsfa":35"_e,ru:t6"_3,"{}":55"_",leab%20TedtltiUn:"9"_6,":37"_1,":28"_5{":[5"_6{"

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

e}ru:tn"ioatidaleVblTartta"se,ru:td"rewenssA"i",:"n"ioptriscdeb_ta,"{}":62"_],[0":67"_l,ul:n1"_5,"llnu":26"_},:{2"_3,"seal:f2"_4,"-1":50"_1,:-4"_2,"-1":31"_0,":_5,":04""_e,lsfa":48"_},:{7"_3,"}]25:47"_7,"82":34"_[{":23"_e,ru:t5"_4,"1"leit%20Tew"N":mena,"}]seal:f7"_4,":24"_5,"[]":33"_},0"10:"3""c",00"1":c2,"9""8":c1,"4"19:"0""c:{9"_1,""}23:"1","3""2":"0:{9"_5,"]]}}r"beumeNylste%20nspoes"r":_7,""}htig"r":68"_e,ru:t3"_4,"N"IOUTOL"S":76"_:{5"_5,"}}:23"_5,"uetr":63"_:{5"_5,"C"RIMENU:"3"_7{"":29"_},"}:"5"_7{"":_0,""}:"9"_7,"0"24:"5"_7{"":56"_},""":79"_",:"5"_7{"":30"_:{2""_:{0"_2{"},"}ermbNulety%20sseonspre:"7""_},t"ghri:"8"_6,"uetr":43"_",ONTILUSO:"6"_7{"":55"_},2}":53"_e,ru:t3"_6{"":55"_",ICERUM"N":73"_:{9"_2,"}}""":75"_:{0""_},""":79"_",80:"5"_7{"":56"_},""":79"_",:"5"_7{"":30"_:{2""_:{0"_2{"},}}N"IOSTUE"Q":76"_:{5"_5,"}}""":79"_",ontiucodprf%20%20otsni%20untlevauiEq:"5"_7{"":30"_:{2""_:{0"_2{",[}]"}x%3B3p%202t:ghei%20h)%3B11%2023,16,%2037(1gb%20rr:locod-unrokgac"b":_8,"d"oleBylstr%20teeneCylst:"7""_},uetr":10"_",1)21,%2063%2017,13b(rg:"9""_",erntce:"8"_6,"N"IOSTUE"Q":76"_:{5"_5,"}}""":79"_",onsiernvCo:"5"_7{"":30"_:{2""_:{0"_2{"},"}x%3B3p%202t:ghei%20h)%3B11%2023,16,%2037(1gb%20rr:locod-unrokgac%20bx%3B0p:%20ntdeint-ex"t":_8,"d"oleBylstr%20teeneCylst:"7""_},uetr":10"_",1)21,%2063%2017,13b(rg:"9""_",erntce:"8"_6,"N"IOSTUE"Q":76"_:{5"_5,"}}""":79"_",lsiaerat"M":75"_:{0"_3{"":_2{"":20"_,{}}%3B"px23:%20htighe%3B%201)21,%2063%2017,13b(rg:%20orol-cndougrckba:"8""_},)"11%2023,16,%2037(1gb"r":_9,"N"IOSTUE"Q":76"_:{5"_5,"}}""":79"_",:"5"_7{"":30"_:{2""_:{0"_2{"[[":13"_e,lsfa":41"_},n"owpDro"d":27"_1,:-5"_2,"{}":75"_e,lsfa":82"_:{8"_2,"""":22"_e,lsfa":35"_e,ru:t6"_3,"{}":55"_",leab%20TedtltiUn:"9"_6,":37"_1,":28"_5{":[5"_6{"

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

}uetr":ontidaliValeabtTarst,"uetr":ederswAnis,"""":ontiipcres_dab"t},:{2"_6,"0]:[7"_6,"llnu":51"_l,ul:n6"_2,"{}":32"_e,lsfa":42"_1,:-0"_5,"-1":24"_1,:-1"_3,":05""_0,":_4,"seal:f8"_4,"{}":37"_],5}38":77"_9,:54"_3{":[3"_2,"uetr":45"_",e1tlTiw%20Ne:"e"am"n],e}lsfa":47"_1,":54"_],:[3"_3,""}00"1":c1,"3"24:"0""c:{9"_1,""}23:"0"{"":59"_],}]"}seonsprer%20beumeNylst:"7""_},uetr":43"_",htig"r":68"_",ONTILUSO:"6"_7{"":55"_},2}":53"_e,ru:t3"_6{"":55"_",ICERUM"N":73"_:{9"_2,"}}""":75"_:{0""_},""":79"_",0027:"5"_7{"":56"_},""":79"_",:"5"_7{"":30"_:{2""_:{0"_2{"},"})%3B11%2023,16,%2037(1gb%20rr:locod-unrokgac"b":_8,""}1)21,%2063%2017,13b(rg:"9""_",ONTIESQU:"6"_7{"":55"_},"}:"9"_7,"d"telempcod%20and%20tearsts%20itunf%20%20oermbNu:"5"_7{"":30"_:{2""_:{0"_2{"[[":13"_e,lsfa":41"_},n"owpDro"d":27"_1,:-5"_2,"{}":75"_e,lsfa":82"_:{8"_2,"""":22"_e,lsfa":35"_e,ru:t6"_3,"{}":55"_",leab%20TedtltiUn:"9"_6,":27"_1,":18"_5{":[5"_6{"

5.	Determine the costs of ending inventory and units transferred out.