EXERCISE 3-12. Costing Units Completed and Ending Work in Process At the start of October, Helbert Pure Extract had Work in Process Inventory consisting of 2,000 units that were 90 percent complete with respect to materials and 50 percent complete with respect to conversion costs. The cost of the units was $27,000 ($18,000 of material cost and $9,000 of labor and overhead). During October, the company started 40,000 units and incurred $404,180 of material cost and $371,880 of labor and overhead. The company completed 41,000 units during the month and 1,000 units were in process at the end of October. The units in ending Work in Process were 80 percent complete with respect to materials and 40 percent complete with respect to conversion costs.
Required

a. Calculate the cost per equivalent unit for materials and conversion costs.

b. Calculate the cost of items completed during October.

c. Calculate the cost of ending Work in Process.