Process costing Beek Manufacturing uses a process costing system to manufacture its single

product. Production began in November $2018.$ Production details for the month of December

$2018$ were as follows:

y Work in process, December $1$: $1,000$

y Units started in December: $9,000$

y Units completed and transferred out: $7,000$

y Work in process, December $31$: $3,000$

y Percentage completion in ending inventory

$$ Materials: $100\%$

$$ Conversion costs: $50\%$

y Costs in opening inventory

$$ Materials: $$4,000$

$$ Conversion: $$6,000$

y Costs added in December

$$ Materials: $$10,000$

$$ Conversion: $$19,500$

Required

$($a$)$ Compute the cost per equivalent unit for materials.

$($b$)$ Compute the cost per equivalent unit for conversion.

$($c$)$ Compute the materials cost in ending work in process.

$($d$)$ Compute the conversion cost in ending work in process.

$($e$)$ Compute the material costs transferred out.

$($f$)$ Compute the conversion cost transferred out.