LozzaMozza produces artisan cheese wheels and uses the weighted$-$average method of process costing. Direct materials are all added at the beginning of production and conversion costs are incurred uniformly during production.

In September, LozzaMozza had $6,500$ units in beginning work$-$in$-$process and began production on another $35,900$ units. At the end of the month, LozzaMozza had $8,600$ units in ending work$-$in$-$process that were $40$ percent complete with respect to conversion costs.

LozzaMozza incurred $$15,000$ of direct materials costs and $$3,900$ of conversion costs in August for September$$s beginning work$-$in$-$process units. LozzaMozza incurred an additional $$81,200$ in direct materials costs and $$18,900$ in conversion costs in September.

a$.$ what are the equivalent units of production for direct materials in september?

b$.$ what is september's cost per equivalent unit for conversion costs?

c$.$ what are the total costs transferred out of production?

d$.$ what is the total cost of ending work$-$in$-$process inventory?