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

Units in beginning inventory	390
Units started into production	4,300
Units in ending inventory	270
Units transferred to the next department	4,420

	Materials	Conversion
Percentage completion of beginning inventory	70%	30%
Percentage completion of ending inventory	80%	40%

The cost of beginning inventory was $7,859 of which $4,836 was for materials and the remainder was for conversion cost. The costs added during the month equaled $179,987. The costs per equivalent unit for the month were:

	Materials	Conversion
Cost per equivalent unit	$18.00	$23.00

Required:

For the month:

1. Compute the total cost per equivalent unit.
2. Compute the equivalent units of material and conversion in the ending inventory.
3. Compute the equivalent units of material and conversion required to complete the beginning inventory.
4. Compute the number of units started and completed.
5. Compute the cost of ending work in process inventory for materials, conversion, and in total.
6. Compute the cost of the units transferred to the next department for materials, conversion, and in total.