The following information is available for Department A for the month of January:

	Units	Cost
Work in process, January 1 (70% complete as to conversion)	10,000
Direct materials		$ 36,000
Direct labor		18,000
Manufacturing overhead		24,000
Total work in process, January 1		$ 78,000
Started in production during January	40,000
Costs added:
Direct materials		$108,000
Direct labor		48,000
Manufacturing overhead		60,600
Total costs added during January		$216,600
Work in process, January 31 (80% complete as to conversion)	4,000

Materials are added at the end of the process.

Required:

A. How many units were completed during the period?

Answer the following using the FIFO method:

B. What are the equivalent units for materials and conversion costs for the period?

C. What is the cost per equivalent unit for materials and conversion cost for the period?

D. What is the total cost of units completed and transferred out during the period?