$1265$ 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 $200$

Percent complete with respect to materials $75\%$

Percent complete with respect to conversion $40\%$

Costs in the beginning inventory:

Materials cost....................................... $$9,020$

Conversion cost.................................... $$5,444$

Units started into production during the month $1,200$

Units completed and transferred out $1,000$

Costs added to production during the month:

Materials cost $$56,700$

Conversion cost $$34,000$

Work in process, ending:

Units in process $400$

Percent complete with respect to materials $60\%$

Percent complete with respect to conversion $35\%$

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

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.