The following details refer to Department A in a company that utilizes process costing for the month of May:

		Percent Complete
	Units	Materials	Conversion
Beginning WIP	350	40%	30%
Units started during May	?
Units Completed during May and transferred to the next department	5,800	100%	100%
Ending work in process inventory	600	60%	40%

	Materials	Conversion
Cost of beginning WIP	$10,000	$15,000
Costs added during May	$290,000	$387,000
Total cost	$300,000	$402,000

The company uses the weighted-average method.

a) Calculate the number of physical units started in May.

b) Calculate the equivalent units for (i) Materials and (ii) Conversion

c) The cost per equivalent unit for (i) Materials and (ii) Conversion (Instructions: Round to the nearest 4th decimal place and use that rounded number in any further calculations - i.e., $XX.XXXX - as an example, if you calculate $16.41937 = $16.4194)

d) The cost of ending WIP Conversion costs (Instructions: Round to the nearest dollar in calculating)