Johnstone Brewers Inc. uses the FIFO 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 progress, beginning

units in process 300

stage of completion with respect to materials 60%

stage of completion with respect to conversion 80%

Materials cost $594

Conversion cost $8256

Units started into production during the month

Materials cost $79732

Conversion cost $887626

Work in progress, ending

Units in process 800

Stage of completion with respect to materials 50%

Stage of completion with respect to conversion 40%

Required:

Using the FIFO 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 units transferred out of the department during the month.

d) Determine the cost of ending work-in-process inventory in the department.