Work in process, beginning:

$\backslash$table$[[$Units in process,$420],[$Percent complete with respect to materials,$88\%],[$Percent complete with respect to conversion,$42\%],[$Costs in the beginning inventory:$],[$Materials cost$,$$ $856],[$Conversion cost$,$$ $4,552],[$Units started into production during the month,$13,500],[$Units completed and transferred out,$13,400],[$Costs added to production during the month:$],[$Materials cost$,$$ $30,051],[$Conversion cost$,$$ $362,273],[$Work in process, ending:$],[$Units in process,$120],[$Percent complete with respect to materials,$52\%],[$Percent complete with respect to conversion,$32\%]]$

Required:

Using the weighted$-$average 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 units transferred out of the department during the month.

d$.$ Determine the cost of ending work in process inventory in the department.