The following data refer to a production center of Sipp-Fizz, a soft drink bottler:

Work in process inventory, August 1, 4,000 units (units equal 12-bottle cases):

Direct materials - $12,000

Direct labor - $6,120

Manufacturing overhead applied - $8,000

Units started in August - 12,000

Costs incurred in August:

Direct materials - $36,000

Direct labor - $48,000

Manufacturing overhead applied - $60,000

The beginning inventory was 100% complete for materials and 50% complete for conversion costs. The ending inventory on August 31 consisted of 6,000 units (100% complete for materials, 70% complete for conversion costs).

a. Number of units completed and transferred to finished goods inventory.

b. The equivalent units of production for materials and conversion costs using the average cost method.

c. Cost per equivalent unit for materials and conversion costs.

d. Cost of units completed and transferred.