The following information is available for Department 2 of Lake Corporation during March.

Units:

Work in process inventory, March 1

(80% complete as to direct materials,

30% complete as to conversion costs) 42,000

Transferred in from Dept. 1 in March 200,000

Completed during March 228,000

Work in process inventory, March 31 14,000

(50% complete for direct materials,

10% complete for conversion costs)

Costs:

Work in process inventory, March 1

Direct materials $ 68,950

Conversion 146,200

Transferred-in 94,000

Transferred in from Dept. 1 in March 1,600,000

Direct materials added in March 906,300

Conversion costs added in March 542,000

Compute the following using the FIFO method in your calculations (10 points):

a) Equivalent units for direct materials, conversion costs, and transferred-in costs

b) Unit costs for direct materials, conversion costs, and transferred-in equivalent units

c) Total cost of units transferred to finished goods

d) Total cost of ending work in process inventory on March 31 in Department 2