Krollon Company uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments: Units in beginning inventory 879 Units started into production 4,899 Units in ending inventory 749 Units transferred to the next department 4,939 Materials Conversion Percentage completion of beginning inventory 79% 38% Percentage completion of ending inventory 89% 49% The cost of beginning inventory according to the company's costing system was $55,680, of which $30,450 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $406,992. The costs per equivalent unit for the month were as follows: Materials Conversion Cost per equivalent unit $49.99 $ 44.99 Required: 1. Compute the total cost per equivalent unit for the month. (Round your answer to 2 decimal places.) 2. Compute the equivalent units of material and of conversion costs in the ending inventory. Equivalent units l l 3. Compute the equivalent units of material and of conversion costs that were required to complete the beginning inventory. Equivalent units l l 4. Determine the number of units started and completed during the month. 5. Determine the costs of ending inventory and units transferred out. Cost of ending work in process inventory Cost of units transferred out