managerial accounting 458982

Waller Inc. uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:

Units in the beginning work in process inventory 600

Materials costs $ 4,200

Conversion costs $ 7,800

Percent complete with respect to materials 55%

Percent complete with respect to conversion 30%

Units started into production during the month 9,900

Units transferred to the next dept during the month 8,900

Materials costs added during the month $108,400

Conversion costs added during the month $364,700

Ending work in process inventory:

Units in ending work in process inventory 1,600

Percent complete with respect to materials 60%

Percent complete with respect to conversion 40%

A. What are the equivalent units for materials for the month in the first processing department?

B. What is The total cost transferred from the first processing department to the next processing department during the month?