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.

Beginning work in process inventory
Units in beginning work in process inventory			300
Percent Complete with Respect to Materials			60%
Percent Complete with Respect to Conversion			30%
Costs in the beginning of inventory
Materials Cost			$342
Conversion Cost			$2,394
Units started into production during the month			21000
Units transferred to the next department during the month			20700
Materials Cost added during the month			$44,136
Conversion Cost added during the month			$546,750
Ending Work in process inventory
Units in ending work in process inventory			600
Percent Complete with Respect to Materials			80%
Respect complete with respect to conversion			30%

Required:

a. Determine the equivalent units of production.

b. Determine the costs per equivalent unit.

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

d. Determine the cost of the units transferred to the next department