Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the companys processing departments:

Units in beginning inventory	360
Units started into production	4,280
Units in ending inventory	300
Units transferred to the next department	4,340

	Materials	Conversion
Percentage completion of beginning inventory	70%	30%
Percentage completion of ending inventory	80%	50%

The cost of beginning inventory according to the companys costing system was $7,865, of which $4,899 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $183,018. The costs per equivalent unit for the month were:

	Materials	Conversion
Cost per equivalent unit	$19.00	$23.00