Krollon Company 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	430
Units started into production	4,320
Units in ending inventory	310
Units transferred to the next department	4,440

	Materials	Conversion
Percentage completion of beginning inventory	70%	30%
Percentage completion of ending inventory	80%	40%

According to the companys costing system, the cost of beginning inventory was $7,846, of which $4,858 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $180,971. The costs per equivalent unit for the month were:

	Materials	Conversion
Cost per equivalent unit	$18.00	$23.00

Required:
1.	Compute the total cost per equivalent unit for the month. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)

Total cost per equivalent unit

$

2.	Compute the equivalent units of material and of conversion costs in the ending inventory.

	Materials	Conversion
Equivalent units of production in ending inventory

3.	Compute the equivalent units of material and of conversion costs that were required to complete the beginning inventory.

	Materials	Conversion
Equivalent units of production required to complete beginning inventory

4.	Determine the number of units started and completed during the month.

Number of units started and completed

5.	Determine the costs of ending inventory and units transferred out. (Omit the "$" sign in your response.)

Cost of ending inventory	$
Cost of units transferred out	$