17) Barker Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month.

	Work in process, beginning:
	Units in process......................................................	800
	Percent complete with respect to materials..........	70%
	Percent complete with respect to conversion.......	10%
	Costs in the beginning inventory:
	Materials cost.........................................................	$ 1,750
	Conversion cost......................................................	$ 3,000
	Units started into production during the month.......	19,000
	Units completed and transferred out........................	17,800
	Costs added to production during the month:
	Materials cost.........................................................	$ 60,000
	Conversion cost......................................................	$ 357,000
	Work in process, ending:
	Units in process......................................................	2,000
	Percent complete with respect to materials..........	60%
	Percent complete with respect to conversion.......	10%

Required to solve:

a. What is the equivalent units of production?

b. What is the costs per equivalent unit?

c. What is the cost of ending work in process inventory?

d. What is the cost of the units completed and transferred to the next department?