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.

$12$

points

SkIpped

Work in process, beginning:

Units in process

Percent complete with respect to materials

Percent complete with respect to conversion

Costs in the beginning inventory:

Materials cost

Conversion cost

Units started into production during the month

Units completed and transferred out

Costs added to production during the month:

Materials cost

Conversion cost

Work in process, ending:

Units in process

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.

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.

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.$)$