1. Given the following data, answer the questions below the table:

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Data
Beginning work in process inventory:
Units in process	100
Completion with respect to materials	75%
Completion with respect to conversion	30%
Costs in the beginning work in process inventory:
Materials cost	$1,877
Conversion cost	$1,912
Units started into production during the period	14,900
Costs added to production during the period:
Materials cost	$361,213
Conversion cost	$918,035
Ending work in process inventory:
Units in process	300
Completion with respect to materials	40%
Completion with respect to conversion	70%

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a) What is the equivalent units of production for materials?

b) What is the equivalent units of production for conversion?

c) What is the cost per equivalent unit for materials? (Round your final answer to 2 decimal places.)

d) What is the cost per equivalent unit for conversion? (Round your final answer to 2 decimal places.)

e) What is the cost of the units transferred out?