$1265$ Corp. uses the weighted$-$average method in its process costing system. The

following data are from the operations of the company's first processing department for a

recent month.

Work in process, beginning:

Units in process

Percent complete with respect to materials

Percent complete with respect to conversion

Costs in the beginning inventory:

Materials cost.

Conversion cost.

Units started into production during the month

Units completed and transferred out

Costs added to production during the month:

Materials cost

Conversion cost

Work in process, ending:

Units in process

Percent complete with respect to materials

Percent complete with respect to conversion

Required $-$ Using the weighted$-$average method: $(20$ pts$)$

$$56,700$

$$34,000$

$400$

$60\%$

$35\%$

a$.$ Determine the equivalent units of production for materials and conversion costs.

b$.$ Determine the cost per equivalent unit for materials and conversion costs.

c$.$ Determine the cost of units transferred out of the department during the month.

D$.$ Determine the cost of ending work in process inventory in the department