Daosta Inc. uses the FIFO 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 $30\%$

Costs in the beginning inventory:

Materials cost $ $595$

Conversion cost $ $2,147$

Units started into production during the month $13,000$

Units completed and transferred out $13,300$

Costs added to production during the month:

Materials cost $ $36,300$

Conversion cost $ $359,384$

Work in process, ending:

Units in process $500$

Percent complete with respect to materials $60\%$

Percent complete with respect to conversion $60\%$

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.

c$.$ Determine the cost of ending work in process inventory.

d$.$ Determine the cost of units transferred out of the department during the month.