Niadra Company uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory Materials costs Conversion costs 300 $6,100 $700 Percent complete with respect to materials 70% Percent complete with respect to conversion 15% Units started into production during the month 7,300 Units transferred to the next department during the month 6,600 Materials costs added during the month $187,900 Conversion costs added during the month Ending work in process inventory: $97,800 Units in ending work in process inventory 1,000 Percent complete with respect to materials 85% Percent complete with respect to conversion 20% a) What are the equivalent units for materials and conversion? b) What are the costs per equivalent unit? c) Determine the cost of units transferred out of the department during the month. d) Determine the cost of ending work in process inventory in the department. e) Prepare the Production report.