Easy Incorporated uses the first$-$in$,$ first$-$out 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

Percent complete with respect to material

Percent complete with respect to conials

$90\%$

Costs in the beginning inventory:

$10\%$

Materials cost

Conversion cost

$ $1,782$

Units started into production during the month

$ $1,374$

Units completed and transferred out

$23,000$

Costs added to production during the month:

$23,100$

Materials cost

Conversion cost

$ $71,021$

$ $542,648$

Work in process, ending:

Units in process

Percent complete with respect to materials $500$

Percent complete with respect to conversion

$70\%$

$70\%$

Required:

Using the first$-$in$,$ first$-$out 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.