Marquita Filters produces an air filter for use in jet aircraft. Parts are added at several points in the production process. In August, production began with 600 filters in Work In Process, 80 percent complete as to materials and 70 percent complete as to labor and overhead. During the month, an additional 2,700 units were started into production. 700 filters were in Work in Process at the end of the month, and they were 70 percent complete as to materials and 60 percent complete as to labor and overhead. Cost Information Beginning Work In Costs Added For August Process Inventory in August Direct Material $ 45,000 $267,090 Direct Labor 11,000 76,580 Manufacturing Overhead 80,000 496,820 $136,000 $840,490

(a) Calculate the cost per equivalent unit for each of the three cost items and in total. Round to 2 decimal places.

(b) Calculate the cost of the items completed in August and the cost of the ending Work In Process inventory. Round to 2 decimal places.

(c) Reconcile the sum of the two costs in part b to the sum of the beginning Work In Process and costs added in August.