Required:

a. Beginning inventory had 11,400 units 30 percent complete with respect to conversion costs. During the period, 11,400 units were started. Ending inventory had 9,250 units 10 percent complete with respect to conversion costs. How many units were transferred out?

b. Beginning inventory consisted of 16,000 units with a direct materials cost of $54,500. The equivalent work represented by all direct materials costs in the WIP Inventory account amounted to 75,000 units. Ending inventory had 23,000 units that were 10 percent complete with respect to materials. The ending inventory had an $8,050 direct materials cost assigned. What was the total materials cost incurred this period? (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)

c. The WIP Inventory account had a beginning balance of $12,300 for conversion costs on items in process and, during the period, $112,800 in conversion costs were charged to it. Also during the period, $101,625 in costs were transferred out. There were 2,100 units in the beginning inventory, and 27,100 units were transferred out during the period. How many equivalent units are in the ending inventory? (Do not round intermediate calculations. Round your final answer to the nearest whole number.)

d. During the period, 8,100 units were transferred into the department. The 12,700 units transferred out were charged to the next department at an amount that included $26,670 for direct materials costs. The ending inventory was 20 percent complete with respect to direct materials and had a direct materials cost of $5,880 assigned to it. How many physical units are in the ending inventory? (Do not round intermediate calculations. Round your final answer to the nearest whole number.)