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 $9,350

Direct Materials Costs $2,330 $17,820

Conversion Costs $1,025 $11,823

Units Started Completed and Transferred Out

Units 5,500 5,200

Find the following:

a.Cost/equivalent unit for transferred-in costs

b.Cost/equivalent unit for direct materials

c.Cost/equivalent unit for conversion costs

d.The value of good units completed and transferred out

e.The value of abnormal spoilage

f.The value of ending work in process inventory