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 $640$

Units started into production $6,300$

Units in ending inventory $500$

Units transferred to the next department $6,440$

Materials Conversion

Percentage completion of beginning inventory $70\%30\%$

Percentage completion of ending inventory $80\%40\%$

The cost of beginning inventory according to the company$$s costing system was $$12,800,$ of which $$7,680$ was for materials and the remainder was for conversion cost. The costs added during the month amounted to $$256,977.$ The costs per equivalent unit for the month were as follows:

Materials Conversion

Cost per equivalent unit $ $17\mathrm{.}00$ $ $23\mathrm{.}00$

Required:

$1.$ Compute the total cost per equivalent unit for the month. $($Round your answer to $2$ decimal places.$)$

total cost per equivalent unit: $?$

$2.$ Compute the equivalent units of material and of conversion costs in the ending inventory.

Materials Conversion

Equivalent units $??$

$3.$ Compute the equivalent units of material and of conversion costs that were required to complete the beginning inventory.

Materials Conversion

Equivalent units $??$

$4.$ Determine the number of units started and completed during the month.

units started and completed: $?$

$5.$ Determine the costs of ending inventory and units transferred out.

Materials Conversion Total

Cost of ending work in process inventory $???$

Cost of units transferred out $???$