Harrelson Products Uses the First-In,first-Out (FIFO)method of Process Costing Required:
A

Harrelson Products uses the first-in,first-out (FIFO)method of process costing.The following information was available for the current year:
$\begin{array}{lcc}& \text {Number } & \text {Production } \\&\underline{ \text {of units } } &\underline{\text { costs }}\\ \text { Beginning work-in-process ( \( 40 \% \) complete) } &1000&\$6400\\ \text { Units started this period (current period production work) } &200000&2730000\\ \text { Ending work-in-process ( \( 20 \% \) complete) } &30000\\\end{array}$

Required:
A. How many total equivalent units were completed during the year?
B. What was the cost per equivalent unit?
C. What is the cost allocated to the ending work-in-pracess units?
D. What is cost of goods manufactured for the year?