Avignon 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..................................................	900
	Percent complete with respect to materials........	90%
	Percent complete with respect to conversion.....	20%
	Costs in the beginning inventory:
	Materials cost.....................................................	$6,768
	Conversion cost..................................................	$3,186
	Units started into production during the month....	10,000
	Units completed and transferred out.....................	10,100
	Costs added to production during the month:
	Materials cost.....................................................	$97,104
	Conversion cost..................................................	$356,940
	Work in process, ending:
	Units in process..................................................	800
	Percent complete with respect to materials........	80%
	Percent complete with respect to conversion.....

Required:

1. Determine the equivalent units of production.
2. Determine the costs per equivalent unit.
3. Determine the cost of ending work in process inventory.
4. Determine the cost of the units transferred to the next department.