The Dover Corporation uses the FIFO method in its process costing system.The following information relates to one month's activity in the Cooking Department of the company: 
There was $23,600 of conversion cost in the beginning work in process inventory.During the month, $327,000 in additional conversion cost was incurred.
Required:
a.Determine the equivalent units of production for conversion for the month.
b.Determine the cost per equivalent unit of production for conversion for the month.
c.Determine the total cost assigned to the ending work in process inventory.
d.Determine the total cost transferred out during the month.
Definitions:
MMPI
Short for Minnesota Multiphasic Personality Inventory, a standardized psychometric test of adult personality and psychopathology.
Rorschach Inkblots
A psychological test in which subjects' perceptions of inkblots are recorded and analyzed using psychological interpretation or complex algorithms.
Projective Personality Tests
Psychological assessments where individuals respond to ambiguous stimuli, revealing hidden emotions and internal conflicts.
Rorschach Inkblots
An exam where participants' interpretations of inkblot images are documented and analyzed based on psychological theories.
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