Able 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 ................................ 300

Stage of completion with respect to materials ... 60%

Stage of completion with respect to conversion .. 30%

Costs in the beginning inventory:

Materials cost ................................ 342

Conversion cost ............................... 2,394

Units started into production during the month .... 21,000

Units completed and transferred out ............... 20,700

Costs added to production during the month:

Materials cost .................................. 44,136

Conversion cost ................................. 546,750

Work in process, ending:

Units in process ................................ 600

Stage of completion with respect to materials ... 80%

Stage of completion with respect to conversion .. 30%

a.determine the equivalent units of production.

b.determine the costs per equivalent unit

c.determine the cost of ending work in process inventory.