In November 2010, Angerstein Co. computed its equivalent unit costs under FIFO process costing as follows:

Direct material .........$29.50

Packaging ........... 3.00

Direct labor ........... 10.84

Overhead ........... 7.68

Direct material and packaging are added at the start and end of processing, respectively. Beginning inventory cost was $1,026,810 and consisted of

• $789,040 direct material cost for 54,000 EUP.

• $91,862 direct labor cost for 16,200 EUP.

• $145,908 overhead cost for 18,900 EUP.

Angerstein Co. transferred a total of 370,000 units to finished goods during November and had 12,000 units in ending WIP Inventory. The ending inventory units were 30 percent complete as to direct labor and 55 percent complete as to overhead.

a. What percentage complete were the beginning inventory units as to direct material? Packaging? Direct labor? Overhead?

b. What was the total cost of the completed beginning inventory units?

c. What was the cost of the units started and completed in November?

d. What was the cost of November’s ending inventory?