Marquita Filters produces an air filter for use in jet aircraft. Parts are added at several points in their production process. In August, production began with 600 filters in work-in-process, 80% complete as to materials and 70% complete as to labor and overhead. During the month, an additional 2,700 units were started into production. 7000 filters were in work-in-process at the end of the month, and they were 60% complete as to material and 50% complete as to labor and overhead. Cost information for August : Beginning work in Process Inventory Cost Added in August Directed material 45,000 267,090 Direct Labor 11,000 76,580 Manufacturing overhead 80,000 496,820 Total 136,000 840,490 Required:

a. Calculate the cost per equivalent unit for each of the 3 cost items and in total.

b. Calculate the cost of items completed in August and the cost of ending work-in-process Inventory.

c. Reconcile the sum of the two costs in part B to the sum of beginning Work in Process and costs added in August.