Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments:

Units in beginning inventory ..................................................... 400
Units started into production ..................................................... 3,000
Units in ending inventory ......................................................... 300
Units transferred to the next department .............................. 3,100

Materials Conversion
Percentage completion of beginning inventory ............... 80% 40%
Percentage completion of ending inventory ..................... 70% 60%

The cost of beginning inventory according to the company's costing system was $11,040 of which $8,120 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $132,730. The costs per equivalent unit for the month were:
Materials Conversion
Cost per equivalent unit ........................................... $25.40 $18.20

a) Compute the total cost per equivalent unit for the month.
b) Compute the equivalent units of material and of conversion costs in the ending inventory.
c) Compute the equivalent units of material and of conversion costs that were required to complete the beginning inventory.
d) Determine the number of units started and completed during the month.
e) Determine the costs of ending inventory and units transferred out.