Work in process, beginning:

Units in process 300

Percent complete with respect to materials 80%

Percent complete with respect to conversion 70%

Cost in the beginning inventory:

Materials cost $1,368

Conversion cost $8,064

Units started into production during the month 11,000

Units completed and transferred out 11,000

Cost added to production during the month:

Materials cost $64,948

Conversion cost $412,179

Work in process, ending:

Units in process 300

Percent complete with respect to materials 80%

Percent complete with respect to conversion 10%

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

a. Determine the equivalent units of production.

b. Determine the costs per equivalent unit.

c. Determine the cost of ending work in process inventory.

d. Determine the cost of the units transferred to the next department.