Golden 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 400
Percent complete with respect to direct materials 80%
Percent complete with respect to direct
labor and factory overhead 70%

Costs in the beginning inventory:
Direct Materials cost $1,824
Direct Labor cost $5,692
Factory Overhead cost $3,784

Units started into production during the month 12,000
Units completed and transferred out 12,000

Costs added to production during the month:
Direct Materials cost $70,144
Direct Labor cost $233,626
Factory Overhead cost $211,528

Work in process, ending:
Units in process 400
Percent complete with respect to direct materials 80%
Percent complete with respect to direct labor and
factory overhead 10%

Required:
a. Determine the equivalent units of production.
b. Determine the costs per equivalent unit.
c. Determine the cost of units transferred out.
d. Determine the cost of ending work in process inventory.