Torres Corporation uses the weighted-average method in its process costing system. The following data were taken from the records of the first processing department for a recent month. Work in process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion 50 70% 25% Costs in the beginning inventory: Materials cost $6,200 Conversion cost $16,000 Units started into production during the month 210 Costs added to production during the month: Materials cost $42,390 Conversion cost $136,430 Work in process, ending: Units in process 30 Percent complete with respect to materials 50% Percent complete with respect to conversion 40% Required: a. How many units were transferred to the next department during the month? b. What were the equivalent units of production for materials and for conversion costs for the month? c. What were the costs per equivalent unit of production for materials and for conversion costs for the month? d. What was the cost of the ending work in process inventory in the department at the end of the month? e. What was the cost of the units completed and transferred to the next department during the month? f. Construct a cost reconciliation report for the department for the month.