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?