Barker 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	800
Percent complete with respect to materials	50%
Percent complete with respect to conversion	20%

Costs in the beginning inventory
Materials cost	$2,440
Conversion cost	$4,928

Units started into production during the month	15,000
Units completed and transferred out	15,600

Costs added to production during the month
Materials cost	$96,470
Conversion cost	$476,362

Work in process, ending
Units in process	200
Percent complete with respect to materials	50%
Percent complete with respect to conversion	90%

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.