Long Island Rum accounts for production costs using the FIFO method of process costing. Direct materials are all added at the beginning of production and conversion costs are incurred uniformly during production. In August, Long Island Rum had 8,500 units in beginning work-in-process that were 30 percent complete with respect to conversion costs. The company began production on another 13,500 units in August and had 4,000 units in ending work-in-process that were 75 percent complete with respect to conversion costs. Long Island Rum incurred $160,000 of direct materials costs and $30,000 of conversion costs in July for August's beginning work-in-process units. Long Island Rum incurred an additional $250,000 in direct materials costs and $180,000 in conversion costs in August. a. WHat are the equivalent units of production for direct materials in August? b. What is the total per-unit production cost for a unit completed in its entirety in August? c1. What are the total costs transferred out of production? c2 What are the total costs of ending work-in-process inventory?