Sumter Corporation uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: Work in process, beginning:
Units in process 6,000
Percent complete with respect to materials 60%
Percent complete with respect to conversion 20%
Costs in the beginning inventory:
Materials cost $78,200
Conversion cost $3,600
Units started during the month ?
Units completed and transferred out
During the month 70,000
Costs added to production during the month:
Materials cost $286,600
Conversion cost 216,000
Work in process, ending:
Units in process 8,000
Percent complete with respect to materials . 75%
Percent complete with respect to conversion 25%

Required
a. How many units were started into production during the month?
b. What was the cost per equivalent unit for conversion during the month?
c. How much cost, in total, was assigned to the units transferred out to the next department during the month?