Work in process, beginning: Units in process 2,400 Percent complete with respect to materials 75% Percent complete with respect to conversion 50% Costs in the beginning inventory: Materials cost $8,400 Conversion cost $7,200 Units started into production during the month 20,800 Units completed and transferred out 22,200 Costs added to production during the month: Materials cost $97,400 Conversion cost $129,600 Work in process, ending: Units in process 1,000 Percent complete with respect to materials 80% Percent complete with respect to conversion 60% Required:
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.