Silverado Corporation produces one product, electric gnomes for gardens, and uses process costing (weighted average method). The work-in-process inventory on October 1 consisted of 3,000 gnomes with a total cost of $51,850 (material of $32,200 and conversion costs of $19,650). During the month of October, Silverado incurred direct material costs of $610,000 and conversion costs of $110,000, and placed 50,000 gnomes into production. At the end of the month, 2,000 gnomes were not completed. All of the direct materials were added and the gnomes were only 25% complete as to conversion costs.

1. What are the equivalent units for direct materials and conversion costs for the month of October?
2. What is the cost per gnome?
3. What is total cost of goods transferred to finished goods inventory for the month of October?

show work please