Barker 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.

Work in process, beginning:

Units in process 800

Stage of completion with respect to materials 50%

Stage of completion with respect to conversion 20%

Costs in the beginning inventory:

Materials cost $2 440 ,

Conversion cost $4,928

Units started into production during the month 15,000

Units completed and transferred out 15,600

Costs added to production during the month:

Materials cost $96,470

Conversion cost $476,362

Work in process, ending:

U it i Units in process 200

Stage of completion with respect to materials 50%

Stage of completion with respect to conversion 

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.