Beginning inventory:

Direct materials costs $$20,200$

Conversion costs $$11,700$

Manufacturing costs added during the accounting period:

Direct materials costs $$70,600$

Conversion costs $$240,600$

Compute the following:

a$)$ Units completed and transferred out.

b$)$ Total cost to account for.

c$)$ Equivalent units with respect to direct materials and conversion costs.

d$)$ Cost per direct materials equivalent units and cost per conversion cost equivalent units.

e$)$ Total cost assigned to units completed and transferred out.

f$)$ Total cost assigned to units in ending inventory.