Center City Products uses process costing to determine the production costs of its only product. The factory accountant has reported the following facts for the most recent period: 

There were 4,000 units in opening work in process, and 20,000 units were started this period. During the period, 18,000 units were completed and transferred out. 

Ending inventory was 100% complete with respect to materials costs and 20% complete with respect to conversion costs. 

Total materials and conversion costs in opening inventory were $16,000 and $12,320, respectively. Materials and conversion costs incurred this period were $32,000 and $76,000, respectively.

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.