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		Costs incurred
	Item			Physical units	Materials	Conversion	Materials	Conversion
	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)

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