Beginning work in process inventory: Units in the beginning work in process i

Beginning work in process inventory:
Units in the beginning work in process inventory 600
Materials costs $ 4200
Conversion costs $ 7800
Percent complete with respect to materials 55%
Percent complete with respect to conversion 30%
Units started into production during the month 9900
Units transferred to the next dept during the month 8900
Materials costs added during the month $108400
Conversion costs added during the month $364700
Ending work in process inventory:
Units in ending work in process inventory 1600
Percent complete with respect to materials 60%
Percent complete with respect to conversion 40% A. What are the equivalent units for materials for the month in the first processing department? B. What is The total cost transferred from the first processing department to the next processing department during the month?