The cutting department is the first department of Shoe Maker, LLC. On April 1, 20X1, the beginning inventory in this department consisted of 680 units. Costs for the beginning work in process were as follows:

Materials (100% complete)	$	6,800
Labor (40% complete)		4,800
Overhead (40% complete)		3,800

During April 20X1, 2,800 units were started into production with the following costs:

Materials	$	32,524
Labor		16,800
Overhead		18,066

The number of units completed and sent to the finishing department was 2,900. The ending inventory of 580 units was 100 percent complete with regard to materials, 60 percent complete with regard to labor and overhead.

Required:

Compute the equivalent production for materials for Shoe Maker, LLC. for the month.

Compute the cost per equivalent unit for materials for April.

Compute the cost of materials in the work transferred out of the department during the month.

Compute the month-end cost of materials in the ending work in process.