The Matsui Lubricants plant uses the weighted-average method to account for its work-in-process inventories. The accounting records show the following information for a particular day.

Beginning WIP inventory
Direct materials	$	990
Conversion costs		392
Current period costs
Direct materials		16,770
Conversion costs		8,617

Quantity information is obtained from the manufacturing records and includes the following.

Beginning inventory	850	units	(70% complete as to materials, 54% complete as to conversion)
Current period units started	4,800	units
Ending inventory	1,700	units	(50% complete as to materials, 20% complete as to conversion)

Required:

a. Compute the equivalent units for the materials and conversion cost calculations.

b. Compute the cost per equivalent unit for direct materials and conversion costs.

C. Compute the cost of goods transferred out and the ending inventory using the weighted-average method. (Do not round intermediate calculations.)