On August 1, Jones Corporation’s Packaging Department had work in process inventory of 8,000 units that were 75% complete. The cost of these units was $99,525. During August, 125,000 units were transferred into the department. These units had accumulated costs in previous departments of $1,418,560. The Packaging Department incurred costs of $795,505 for materials and $498,010 for conversion costs in August and transferred 131,000 units out of the department. The 2,000 units remaining in ending inventory are 50% complete. Jones uses process costing with the weighted average method to cost its inventories. Assume all costs are added evenly throughout the process.

a. Compute the cost per equivalent unit for the Packaging Department. Round your answer to 2 decimal places.
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$ per equivalent unit

b. Determine the cost assigned to the units transferred out of the department.
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$

c. Determine the cost assigned to the ending inventory.
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$