Remaining Time: 29 minutes, 42 seconds. Question Completion Status: Cultural Cuisines Pty Ltd uses the first-in, first-out method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Work in process, beginning Units in process 700 Percent complete with respect to materials 80% Percent complete with respect to conversion 20% Costs in the beginning inventory: Materials cost $1,814 Conversion cost $1,406 Units started into production during the month 25,200 Units completed and transferred out 25,300 Costs added to production during the month: Materials cost $94.125 Conversion cost $619,951 Work in process, ending: Units in process 600 Percent complete with respect to materials 60% Percent complete with respect to conversion 50% Required: Using the first in, first-out method: . Determine the equivalent units of production for materials and conversion costs. (6 marks) b. Determine the cost per equivalent unit for materials and conversion costs. Round your answers to 2 decimal places. (3 marks) a. Determine the material, conversion and total cost of ending work in process inventory. Round your final answer to the nearest whole number (3 marks) d. Determine the material, conversion and total cost to complete the units in beginning WIP. Round your final answer to the nearest whole number