Mandarin Company manufactures a product through a continuous single-step process. All materials are added at the beginning of processing. Production and cost data of Mandarin Company for the month of September follows: Production data: In process, September 1 (37.50% converted) 8,000 units Started during September 20,000 units Completed and transferred to finished goods 25,500 units In process, September 30 (80% converted) 2,500 units Manufacturing costs: Work in process (WIP), Beginning $24.500 Materials $80,000 Direct labor cost $96,500 Factory overhead cost $75,000 Required: a. How many units were transferred out? b.How many units were started and completed? How many equivalent units of conversion does it take to complete the beginning inventory in the current period? d. What is the FIFO cost assigned to the ending inventory? e. What is the FIFO cost assigned to the units transferred out? c