Krollon Company 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:

According to the company€™s costing system, the cost of beginning inventory was $7,886, of which $4,897 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $181,652. The costs per equivalent unit for the month were:

Required:
1. Compute the total cost per equivalent unit for the month.
2. Compute the equivalent units of material and of conversion costs in the ending inventory.
3. Compute the equivalent units of material and of conversion costs that were required to complete the beginning inventory.
4. Determine the number of units started and completed during the month.
5. Determine the costs of ending inventory and units transferredout.

Units in beginning inventory Units started into production Units in ending inventory Units transferred to the next department 400 4,300 300 4,400 Materials Conversion Percentage completion of beginning inventory Percentage completion of ending inventory 70% 80% 30% 40% Materials Conversion Cost per equivalent unit. $18.20 $23.25