Determine the cost per equivalent unit for materials and conversion costs.

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

Determine the cost of ending work-in-process inventory in the department.

Work in process, beginning: \begin{tabular}{lr} Units in process & 800 \\ Stage of completion with respect to materials & 50% \\ Stage of completion with respect to conversion & 20% \\ Costs in the beginning inventory: & \\ Materials cost & $2,440 \\ Conversion cost & $4,928 \\ & \\ Units started into production during the month & 15,000 \\ Units completed and transferred out & 15,600 \end{tabular} Costs added to production during the month: Materials cost $96,470 Conversion cost $476,362 Work in process, ending: \begin{tabular}{lr} Units in process & 200 \\ Stage of completion with respect to materials & 50% \\ Stage of completion with respect to conversion & 90% \end{tabular}