Dita Company uses a process costing system. The following information relates to one month's activity in the company's Curing Department:

	Units	Conversion Percentage Complete
Beginning work in process inventory	10,000	20%
Units started	21,000
Units completed and transferred out	24,000
Ending work in process inventory	5,000	80%

The conversion cost of the beginning inventory was $5,000. During the month, $100,000 in additional conversion cost was incurred.

Assume that the company uses the weighted-average cost method

Required:

Compute the following: (Round to 3 decimals)

a. The equivalent units of production for conversion for the month.

b. The cost per equivalent unit for conversion for the month.

c. The total cost transferred out during the month.

d. The cost assigned to the ending work-in-process inventory.