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	800
Units started into production	6,300
Units in ending inventory	750
Units transferred to the next department	6,350

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

The cost of beginning inventory according to the companys costing system was $21,920, of which $13,920 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $303,597. The costs per equivalent unit for the month were as follows:

	Materials			Conversion
Cost per equivalent unit	$	22.40		$	25.00

Required:

1. Compute the total cost per equivalent unit for the month. (Round your answer to 2 decimal places.)

Total cost per equivalent unit _

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

Materials Conversion

Equivalent units

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

Materials Conversion

Equivalent units

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

Units started and completed _

5. Determine the costs of ending inventory and units transferred out.

Materials. Conversion. Total

Cost of ending work in process inventory

Cost of Units Transferred out