1. Sumter Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month:

Work in process, beginning:

Units in process ................................................... 6,000

Percent complete with respect to materials ....... 60%

Percent complete with respect to conversion 20%

Costs in the beginning inventory:

Materials cost............................................ $78,200

Conversion cost $3,600

Units started during the month .....................................? .

Units completed and transferred out

during the month ...............................................70,000

Costs added to production during the month:

Materials cost ............................................ $286,600

Conversion cost .......................................216,000

Work in process, ending:

Units in process .........................................8,000

Percent complete with respect to materials ....... . .... 75%

Percent complete with respect to conversion................25%

Required

How many units were started into production during the month?

What was the cost per equivalent unit for conversion during the month?

How much cost, in total, was assigned to the units transferred out to the next department during the month?