Karl Lagerfield Clotheirs' Assembly Department had 10,000 ball gowns in its beginning inventory. During the period, 25,000 ball gowns were trahsferred to the Packaging Department. At the end of the period, the Assembly Department had 8,000 ball gowns that were 44% complete. The Packaging Department had no beginning inventory. The Assembly Department's total product costs for the period were $360.000.

a. The number of equivalent units for the Assembly Department.

b. The cost per equivalent unit

c. The cost of the goods transferred to the Packaging Department.

d. The cost of the Assembly Department's ending work in process.