The following data (and annotations) are related to the June 2019 charges appearing in the work in process account go Sutter Company's first processing department:

Beginning inventory (700 units, 40% complete)
Direct material		$5,780
Conversion costs		5,000
Current period
Direct materials (5,000 units)		50,000
Direct labor		59,600
Manufacturing overhead applied		22,800

Sutter uses the FIFO method. Direct materials are added at the beginning of the process and conversion costs are incurred evenly throughout. Ending work in process totals 900 units, 70% complete.

Compute the following:

a. Equivalents units for direct materials and conversion costs.

b. Cost per equivalent unit for direct materials and conversion costs.

c. Total cost assigned to the units transferred out.