Use the following information to respond to the questions that immediately follow. Assume that direct materials are added at the beginning of the production process, and conversion costs are added throughout the production process.

Degree of completion Conversio Item Physical units Materials n Costs incurred Materials Conversio n Beginning WIP Inventory 3,000 20% $ 30,000 $ 12,000 Started during the period 7,000 $ 56,000 $ 42,000 Transferred out 8,000 Ending WIP Inventory 2,000 80% 50% a. Units started and completed during the period b. Equivalent units for conversion (WA method) c. Per unit costs for materials (FIFO method) d. Total cost per equivalent unit (WA method) e. Total product costs assigned to ending WIP inventory (FIFO method)