Millstone Brewery uses the weighted-average method of process costing. Direct materials are added at the beginning of the process and conversion costs are added throughout the process. Data for the fermenting department follows:

WIP, April 1	63,400	units
Direct materials (100%) in WIP, April 1	$475,000
Conversion costs (65%) in WIP, April 1	$408,000
Units completed	61,000	units
Direct materials costs added during April	$398,000
Conversion costs added during April	$275,000
WIP, April 30 (100% for materials and 60% for conversion costs)	57,600	units

A.	Compute the equivalent units for transferred in, direct materials, and conversion.
B.	Compute the cost per equivalent unit (round to the nearest cent).
C.	Determine the total costs of the units transferred out
D.	Calculate the cost of ending inventory