Acme Inc. uses the weighted average method in its process costing system. The following data is from a recent month:

WIP, beginning:

Units in process - 300

Percent complete with respect to materials - 80%

Percent complete with respect to conversion - 70%

Costs in the beginning inventory:

materials cost - $1,368

conversion cost - $8,064

Units started into product during the month - 11,000

Units completed an transferred out 11,000

Costs added to production during the month:

Materials Cost - $ 64,948

Conversion Cost - $412,179

WIP ending:

Units in process - 300

Percent complete with respect to materials - 80%

Percent complete with respect to conversion - 10%

1. Determine the equivalent units of production.

2. What is the cost per equivalent unit?

3. What is the cost of ending WIP inventory?

4. What is the cost of the units transferred to the next department?