The following information is available. Beginning balance in work in process is $4,600. Costs incurred during the month: materials $4,060, labor $2,200 and overhead $1,550. Production records show that there were 600 units in beginning inventory, 1,200 units were started and 1,300 units were completed and transferred out. All materials are added at the beginning of the process. Beginning inventory is 20% complete and ending inventory is 40% complete. Answer the following questions. Please show your calculations. a. How many units are in process at the end of the month? b. What is the unit materials cost for the month? c. What is the unit conversion cost for the month? d. What is the total cost of the units completed and transferred out? e. What is the cost of the ending inventory?