Easy 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.

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|\}$

$\backslash$hline $\backslash$multicolumn$\{2\}\{|$l$|\}\{$Work in process, beginning:$\}\backslash \backslash$

$\backslash$hline Units in process & $1,350\backslash \backslash$

$\backslash$hline Percent complete with respect to materials & $\backslash (90\backslash \%\backslash )\backslash \backslash$

$\backslash$hline Percent complete with respect to conversion & $\backslash (10\backslash \%\backslash )\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{2\}\{|$l$|\}\{$Costs in the beginning inventory:$\}\backslash \backslash$

$\backslash$hline Materials cost & $\backslash$$ $1,902\backslash \backslash$

$\backslash$hline Conversion cost & $\backslash$$ $1,494\backslash \backslash$

$\backslash$hline Units started into production during the month & $24,500\backslash \backslash$

$\backslash$hline Units completed and transferred out & $24,600\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{2\}\{|$l$|\}\{$Costs added to production during the month:$\}\backslash \backslash$

$\backslash$hline Materials cost & $\backslash$$ $71,771\backslash \backslash$

$\backslash$hline Conversion cost & $\backslash$$$543,398\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{2\}\{|$l$|\}\{$Work in process, ending:$\}\backslash \backslash$

$\backslash$hline Units in process & $1,250\backslash \backslash$

$\backslash$hline Percent complete with respect to materials & $\backslash (70\backslash \%\backslash )\backslash \backslash$

$\backslash$hline Percent complete with respect to conversion & $70\backslash \%\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

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.