Use the following information to reconcile costs incurred in October:

Work-in-process inventory, October 1		4,800	units
Direct materials: 100% complete	$	11,280
Conversion: 20% complete	$	16,058
Units started during October		18,800	units
Units completed during October and transferred out		17,800	units
Work-in-process inventory, October 31
Direct materials: 100% complete
Conversion: 40% complete
Costs incurred during October
Direct materials	$	59,840
Conversion	$	92,892

Required

Using the FIFO method, calculate the following:

a. Total equivalent units (to calculate cost per EU).

b. Costs per equivalent unit. (Round your answers to 4 decimal places.)

c. Cost of goods completed and transferred out. (Do no round your intermediate calculations. Round your final answer to the nearest whole dollar.)

d. Ending balance of the Work-in-Process Inventory account. (Do no round your intermediate calculations. Round your final answer to the nearest whole dollar.)

clothing wip is 5800, what is start and completed unit?