The information for the fourth quarter (October-December) of the current year is presented below:

Department 1:
Units in Work-in-Process (WIP) inventory, October 1		250
Direct materials (steel tubing) costs		$19,750, 100% complete
Conversion costs		$16,225, 40%
complete
(Conversion costs in the beginning inventory are comprised of direct labor, $3,000,
and overhead applied, $13,225.)
Units started		2,300
Units completed and transferred to Dept. 2		2,180

	Spoilage units at first inspection (from units started
	during the fourth quarter)				80
	Current costs added/applied during the quarter:
	Direct materials (steel tubing) costs				$184,000
	Direct labor costs				$66,480
	Overhead applied to production				???
	Overehad activity measures for the quarter:
		Material handling:		2,300 parts
		Labor-related:		5,560 direct labor hours
		Heat treatment:	1,130 treatment hours
		Quality control: ??? bikes inspected
	Painting:		2,180 bikes painted
	Units in WIP inventory, December 31				???
	Direct materials (steel tubing) costs				100% complete
	Conversion costs				30% complete
	Department 2:
	Units in WIP inventory, October 1				200
	Prior department (Dept. 1) costs				$48,600
	Direct materials (assembled components) costs				$16,200, 70%
complete
	Conversion costs				$5,920, 40% complete
	(Conversion costs in the beginning inventory are comprised of direct labor, $1,440,
	and overhead applied, $4,480.)
	Units received from Department 1				???
	Units completed and transferred to Finished Goods				2,100
	Spoilage units at second inspection (from units started
	during the fourth quarter)				100
	Current costs added/applied during the quarter:
	Prior department (Dept. 1) costs				???
	Direct materials (assembled components) costs				$255,600
	Direct labor costs				$39,120
	Overhead applied to production				???
	Overhead activity measures for the quarter:
		Material handling:		30,100 parts issued
		Labor-related:		3,260 direct labor hours
		Quality control: ??? bikes inspected
	Units in WIP inventory, December 31				???
	Direct material (assembled components) costs				50% complete
	Conversion costs				30% complete

1. Prepare cost reports for the fourth quarter of the year for both production departments. Using the First-In-First-Out (FIFO) method, provide the following figures, with supporting calculations, for each department:
2. 1. Direct materials cost per equivalent unit
   2. Conversion cost per equivalent unit
3. 3. Prior department cost per equivalent unit (Note: This requirement applies to Department 2 only.)
4. 4. Total costs assigned to units transferred out
   5. Total costs assigned to spoiled units