Given Below Are the Production Data for Department No $$\begin{array} { l r } \text { Materials } & \$ 12,000 \\\text { Labor } & 2,600 \\\text { Overhead } & 15,900\end{array}$$

Given below are the production data for Department No. 1 for the first month of operation:
Costs charged to Department 1: $$\begin{array} { l r } \text { Materials } & \$ 12,000 \\\text { Labor } & 2,600 \\\text { Overhead } & 15,900\end{array}$$ During this first month of operations 4000 units were started into production; 3500 units were transferred out; and the remaining 500 units are 100% completed with respect to materials and 40% complete with respect to conversion costs.
Instructions
Compute the following:
(a) Unit materials cost.
(b) Equivalent units of conversion costs.
(c) Unit conversion cost.
(d) Total cost of 500 units in process at end of month.
(e) Total cost of 3500 units transferred out.