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 Units completed and transferred out 21,000 20,700 Costs added to production during the month: Materials cost Conversion cost $44,136 $546,750 Work in process, ending: Units in process Stage of completion with respect to materials Stage of completion with respect to conversion 600 80% 30% Required: Using the weighted-average method (2 each): 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 and reconcile