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

800

Percent complete with respect to materials

90%

Percent complete with respect to conversion

10%

Costs in the beginning inventory:

Materials cost

$ 1,814

Conversion cost

$ 1,406

Units started into production during the month

23,400

Units completed and transferred out

23,500

Costs added to production during the month:

Materials cost

$ 71,221

Conversion cost

$ 542,848

Work in process, ending:

Units in process

700

Percent complete with respect to materials

70%

Percent complete with respect to conversion

70%

Required:

Using the first-in, first-out method:

a. Determine the equivalent units of production for materials and conversion costs.

(6 marks)

b. Determine the cost per equivalent unit for materials and conversion costs. Round your answers to 2 decimal places. (3 marks)

c. Determine the material, conversion and total cost of ending work in process inventory. Round your final answers to the nearest whole number. (3 marks)

d. Determine the material, conversion and total cost to complete the units in beginning WIP. Round your final answers to the nearest whole number. (3 marks)