Beginning work in Process Inventory:
Units in process	300
Completion with respect to materials	75%
Completion with respect to conversion	60%
Costs in the beginning work in process inventory:
Materials cost	$6,072
Conversion cost	$12,822
Units started into production during the period	14,700
Costs added to production during the period:
Materials cost	$393,662
Conversion cost	$1,040,752
Ending Work In Process Inventory:
Units in Process	200
Completion with respect to materials	30%
Completion with respect to conversion	30%

(a)	What is the equivalent units of production for materials?

(b)	What is the equivalent units of production for conversion?

(c)	What is the cost per equivalent unit for materials? (Round your answer to 2 decimal places.)

(d)	What is the cost per equivalent unit for conversion? (Round your answer to 2 decimal places.)

(e)	What is the cost of the units transferred out? (Use rounded cost per equivalent unit.)