Beek Manufacturing uses a process costing system to manufacture its single product. Production began in November 2018. Production details for the month of December 2018 were as follows: 

Work in process, December 1: 1,000 

Units started in December: 9,000 

Units completed and transferred out: 7,000 

Work in process, December 31: 3,000 

Percentage completion in ending inventory 

Materials: 100% 

Conversion costs: 50%  

Costs in opening inventory 

Materials: $4,000 

Conversion: $6,000 

Costs added in December 

Materials: $10,000 

Conversion: $19,500

Required 

(a) Compute the cost per equivalent unit for materials. 

(b) Compute the cost per equivalent unit for conversion. 

(c) Compute the materials cost in ending work in process. 

(d) Compute the conversion cost in ending work in process. 

(e) Compute the material costs transferred out. 

(f)  Compute the conversion cost transferred out.