Dana Inc. uses the FIFO method in its process costing system. The following data concern the operations of the companys first processing department for a recent month.

Work in process beginning:
Units in process	800
Percent complete with respect to materials	60	%
Percent complete with respect to conversion	10	%
Costs in the beginning inventory:
Materials cost	$525
Conversion cost	$2,105
Units started into production during the month	15,000
Units completed and transferred out	15,000
Costs added to production during the month:
Materials cost	$27,898
Conversion cost	$394,740
Work in process,ending:
Units in process	800
Percent complete with respect to materials	70	%
Percent complete with respect to conversion	70	%

Required:

Using the FIFO 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. (Do not round intermediate calculations and final answers to 2 decimal places.)

c.

Determine the cost of ending work in process inventory. (Do not round intermediate calculations. Omit the "$" sign in your response.)

d.	Determine the cost of units transferred out of the department during the month. (Do not round intermediate calculations. Omit the "$" sign in your response.)