Answer and Explanation:
The computation is shown below:
a. The number of units processed is 
= Beginning work in process units + completed and started units - transferred out units 
= 440 units + 1,440 units - 1,600 units 
= 280 units
b. The material cost per unit is 
 = Total cost ÷ equivalent units
where, 
Total cost is 
= Opening work in process + material cost 
= $2,220 + $6,610
= $8,830
And, the equivalent units is 
= Units transferred out + ending work in process
= 1,600 + 280
= 1,880
So, the material cost per unit is 
= $8,830 ÷ 1,880 units 
= $4.70
c. The conversion cost per unit is 
 = Total cost ÷ equivalent units
where, 
Total cost is 
= Opening work in process + labor cost + overhead cost
= $1,720 + $4,800 + $1,300
= $7,820
And, the equivalent units is 
= Units transferred out + ending work in process × completion percentage 
= 1,600 + 280 × 40% 
= 1,712
So, the material cost per unit is 
= $7,820 ÷ 1,712 units 
= $4.57