MUST SHOW WORK!!

5. Aster Manufacturing uses the FIFO method of process costing. The following information was available for the current year:

	Number of units	Production Costs
Beginning work-in-process (90% complete)	20,000	$ 126,000
Units started in the current period	1,400,000	$ 8,974,000
Ending work-in-process (50% complete)	40,000
Required:
A. How many total equivalent units were completed during the year?
B. What was the cost per equivalent unit?
C. What is the cost allocated to the ending work-in-process units?
D. What is cost of goods manufactured for the year?