Work in process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion Costs in the beginning inventory Materials cost Conversion cost 400 90% 40% S 756 $ 4,448 Units started into production during the month Units completed and transferred out 13,000 13,300 Costs added to production during the month: Materials cost S 29,949 S 362,127 Conversion cost Work in process, ending: Units in process Percent complete with respect to materials Percent complete with respect to conversion 100 50% 30% Required: Using the weighted-average method a. Determine the equivalent units of production for materials and conversion costs. b. Determine the cost per equivalent unit for materials and conversion costs. c. Determine the cost of units transferred out of the department during the month. d. Determine the cost of ending work in process inventory in the department