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

$\backslash$table$[[$Work in process, beginning:$],[$Units in process,$1,400],[$Percent complete with respect to materials,$90\%],[$Percent complete with respect to conversion,$10\%],[$Costs in the beginning inventory:$],[$Materials cost$,$$$,1,910],[$Conversion cost$,$$$1,502],[$Units started into production during the month,$24,600],[$Units completed and transferred out,$24,700],[$Costs added to production during the month:$],[$Materials cost$,$$$71,821],[$Conversion cost$,$$$543,448],[$Work in process, ending:$],[$Units in process,$1,300],[$Percent complete with respect to materials,$70\%],[$Percent complete with respect to conversion,$70\%]]$

Required:

Using the FIFO 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 ending work in process inventory.

d$.$ Determine the cost of units transferred out of the department during the month. Complete this question by entering your answers in the tabs below.

Req A and $B$

Req $C$ and $D$

a$.$ Determine the equivalent units of production for materials and conversion costs.

b$.$ Determine the cost per equivalent unit for materials and conversion costs. $($Round your answers to $2$ decimal places.$)$ Complete this question by entering your answers in the tabs below.

Req A and $B$

Req C and D

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

d$.$ Determine the cost of units transferred out of the department during the month.

$($Round "Cost per equivalent unit" to $2$ decimal places. Round your final answer to the nearest whole number.$)$Easy Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month.

$\backslash$table$[[$Work in process, beginning:$],[$Units in process,$1,400],[$Percent complete with respect to materials,$90\%],[$Percent complete with respect to conversion,$10\%],[$Costs in the beginning inventory:$],[$Materials cost$,$$$,1,910],[$Conversion cost$,$$$1,502],[$Units started into production during the month,$24,600],[$Units completed and transferred out,$24,700],[$Costs added to production during the month:$],[$Materials cost$,$$$71,821],[$Conversion cost$,$$$543,448],[$Work in process, ending:$],[$Units in process,$1,300],[$Percent complete with respect to materials,$70\%],[$Percent complete with respect to conversion,$70\%]]$

Required:

Using the FIFO 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 ending work in process inventory.

d$.$ Determine the cost of units transferred out of the department during the month.

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