Equivalent Units and Product Cost Report$-$FIFO Method

In its first month's operation $($January$)$ Allred Company's Department $1$ incurred charges of $$120000$ for direct materials $(10000$ units$)33000$ for firsct labor

Assuming Allred uses the FIFO method and that materials are added at the beginning of the process and conversion costs occur evenly. compute the following:

a$.$ The equivalent units for material and conversion costs.

b$.$ The cost per equivalent unit for material and conversion costs.

c$.$ The total cost assigned to the units transferred out.

d$.$ The total cost assigned to the ending inventory.

e$.$ Prove that your solutions to requirements $($c$)$ and $($d$)$ sum to the total costs to be accounted for