Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments:

Units in beginning inventory . . . . . . . . . . . . . . . . . . . . 400

Units started into production . . . . . . . . . . . . . . . . . . 3,000

Units in ending inventory. . . . . . . . . . . . . . . . . . . . . . 300

Units transferred to the next department . . . . . . . . 3,100

______________________________________________________ Materials _________ Conversion

Percentage completion of beginning inventory . . . . . . . 80% . . . . . . . . . . . . . . 40%

Percentage completion of ending inventory . . . . . . . . . . 70% . . . . . . . . . . . . . . . 60%

The cost of beginning inventory according to the company's costing system was $11,040 of which $8,120 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $132,730. The costs per equivalent unit for the month were:

_____________________________________________________ Materials _______ Conversion

Cost per equivalent unit. . . . . . . . . . . . . . . . . . . . . . . . . . $25.40 . . . . . . . . $18.20

Required:

1. Compute the total cost per equivalent unit for the month.

2. Compute the equivalent units of material and conversion in the ending inventory.

3. Compute the equivalent units of material and conversion that were required to complete the beginning inventory.

4. Compute the number of units started and completed during the month.

5. Compute the cost of ending work in process inventory for materials, conversion, and in total for the month.

6. Compute the cost of the units transferred to the next department for materials, conversion, and in total for the month.