Barsoux 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		1,300
Percent complete with respect to materials		70%
Percent complete with respect to conversion		80%
Costs in the beginning inventory:
Materials cost	$	2,650
Conversion cost	$	6,736
Units started into production during the month		35,000
Units completed and transferred out		34,300
Costs added to production during the month:
Materials cost	$	563,405
Conversion cost	$	472,606
Work in process, ending:
Units in process		2,000
Percent complete with respect to materials		50%
Percent complete with respect to conversion		20%

Required:

Using the weighted-average method:

a.	Determine the equivalent units of production for materials and conversion costs. (Carry calculations out to the nearest tenth of a cent.)

	Materials	Conversion
Equivalent units of production

b.	Determine the cost per equivalent unit for materials and conversion costs. (Round your answers to 2 decimal places.)

	Materials	Conversion
Cost per equivalent unit	$	$

c.	Determine the cost of units transferred out of the department during the month. (Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.)

	Materials	Conversion	Total
Cost of units completed and transferred out	$	$	$

d.	Determine the cost of ending work in process inventory in the department. (Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.)

	Materials	Conversion	Total
Cost of ending work in process inventory	$	$	$