Malfoy Industries, who uses the FIFO method of process costing, manufactures products in three sequential processes: Molding, Plating, and Finishing. In the Plating process, direct materials are added at the beginning of the process, while conversion costs are incurred evenly throughout the process. The normal spoilage rate in the Plating process is 1% of good units produced. Malfoy provided the following information about the Plating process in June:

Work-in-Process Inventory	Beginning	Ending
Units	700	900
Percent of Process Complete	30%	60%
Costs Incurred	Beginning Work-in-Process	Current Period
Transferred-In Costs	$1,500.00	$9,400.00
Direct Materials Costs	$2,330.00	$17,800.00
Conversion Costs	$1,025.00	$12,156.00
Units	Started	Completed and Transferred Out
Units	5,500	5,200

Find the following:

Cost per equivalent unit for transferred-in costs:

Dollars

2)

Cost per equivalent unit for direct materials:

Dollars

3)

Cost per equivalent unit for conversion costs:

Dollars

4)

The value of good units completed and transferred out:

Dollars

5)

The value of abnormal spoilage:

Dollars

6)

The value of ending work in process inventory:

Dollars