Johnstone Brewers Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month: Work in process, beginning: Units in process Stage of completion with respect to materials Stage of completion with respect to conversion Costs in the beginning inventory: Materials cost Conversion cost 300 60% 80% $594 $8,256 Units started into production during the month Units completed and transferred out 26,000 25,500 Costs added to production during the month Materials cost Conversion cost $79,732 $887.62 Work in process, ending Units in process Stage of completion with respect to materials Stage of completion with respect to conversion 800 50% 40% Required: Using the FIFO method: a) Determine the equivalent units of production for materials and conversion costs. (4 Marks) b) Determine the cost per equivalent unit for materials and conversion costs. (4 Marks) c) Determine the cost of units transferred out of the department during the month (4 marks) d) Determine the cost of ending work-in-process inventory in the department. (2 Marks)