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 Units started into production Units in ending inventory Units transferred to the next department 400 4,300 300 4,400 Percentage completion of beginning inventory Percentage completion of ending inventory Materials Conversion 700 308 808 400 The cost of beginning inventory according to the company's costing system was $7.886, of which $4,897 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $181,652. The costs per equivalent unit for the month were as follows: Materials Conversion $23.25 Cost per equivalent unit Required: 1. Compute the total cost per equivalent unit for the month. (Round your answer to 2 decimal places.) Total cost per equivalent 2. Compute the equivalent units of material and of conversion costs in the ending Inventory. 3 Materials Conversion Equivalent units OV fo Juri Skipped 3. Compute the equivalent units of material and of conversion costs that were required to complete the beginning inventory. Material Conversion Equivalent units 4. Determine the number of units started and completed during the month U stanud and completed