need help with question #13, 14

13. At the beginning of the month there were 20,000 -units in beginning work in process that were complete as to materials and 65%. complete as to conversion costs. During the month 60,000 units were transferred in from another department. At the end of the month there were 16,000 . in ending work in process, complete as to materials and 70% complete as to conversion costs. How many units were transferred out during the month? I a. 36,000 units b. 36,000 units c60,000 innitsf d. 64,000 unitsf 14. Using the information in 13 above, along with the following additional information: II Total material cost was $180,800 I Total direct labor cost was $101,5209 Total manufacturing overhead cost was $71,440 Calculate the following: a) unit material cost, b) unit conversion cost, c) unit total cost, 1 d) cost transferred out e) cost in ending work in process