Bachelet Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the companys first processing department for a recent month.

Work in process, beginning:
Units in process		400
Percent complete with respect to materials		90	%
Percent complete with respect to conversion		40	%
Costs in the beginning inventory:
Materials cost	$	756
Conversion cost	$	4,448
Units started into production during the month		13,000
Units completed and transferred out		13,000
Costs added to production during the month:
Materials cost	$	29,949
Conversion cost	$	362,127
Work in process, ending:
Units in process		100
Percent complete with respect to materials		50	%
Percent complete with respect to conversion		30	%

Required:

Using the weighted-average method:

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.