Paradise Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department, Cutting, for a recent month.

Work-in-process, beginning:
Units in process		100
Percent complete with respect to materials		70	%
Percent complete with respect to conversion		80	%
Costs in the beginning inventory:
Materials cost	$	525
Conversion cost	$	1,696
Units started into production during the month		11,000
Units completed and transferred out		10,700
Costs added to production during the month:
Materials cost	$	83,405
Conversion cost	$	223,606
Work-in-process, ending:
Units in process		400
Percent complete with respect to materials		50	%
Percent complete with respect to conversion		20	%

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 ending work-in-process inventory.

d. Determine the cost of units transferred out of the department during the month.