Banerjee 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 process200

Stage of completion with respect to materials60%

Stage of completion with respect to conversion20%

Costs in the beginning inventory:

Materials$756

Conversion$1,508

Units started into production during the month18,000

Units completed and transferred out17,700

Costs added to production during the month:

Materials$116,569

Conversion$675,432

Work in process, ending:

Units in process500

Stage of completion with respect to materials70%

Stage of completion with respect to conversion80%

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.