Star Solar Panels accounts for production costs using the first in$,$ first out $($FIFO$)$ method of process costing. Direct materials are all added at the beginning of production and conversion costs are incurred uniformly during production.

In September, Star Solar Panels had $7,400$ units in beginning work$-$in$-$process that were $45$ percent complete with respect to conversion costs. The company began production on another $37,800$ units in September, and it had $12,900$ units in ending work$-$in$-$process that were $60$ percent complete with respect to conversion costs.

Star Solar Panels reported the following production cost information for September:

Direct Materials Conversion Costs

Beginning WIP costs $ $48,400$ $ $19,800$

Costs added in the current period $ $964,000$ $ $268,000$

a$.$ What are the equivalent units of production for direct materials in September?

b$.$ what is September's cost per equivalent unit for conversiion costs? Note: do not round your intermediate calculations. Round your final answer to $2$ decimals.

c$.$ What are the total costs transferred out of production? Note: do not round your intermediate calculations. round your final answer to $2$ decimals.

d$.$ what is the total cost of ending work$-$in$-$process inventory? note: do not round your intermediate calculations. round your final answer to $2$ decimals.