Orioles Co. began March with no work in process in its first department. During March, the following production costs were incurred in this department:

Direct Materials- $456,280

Conversion costs- $865,590

During March, 200,000 units were started. Work in process at March 31 consisted of 20,000 units (ending inventory). These units in process were 35% complete as to materials and 15% complete as to conversion costs.

Compute the following for the period ending March 31:

(a) Total costs to account for

(b) Equivalent units for: Materials, Conversion Costs

(c) Cost per equivalent unit for: Materials, Conversion costs

(d) Total cost of units completed and transferred out

(e) Total cost of work in process at March 31