14: (4 Points). We know the following for April, for Department A April 1, work in process: Materiale net 3 000 unite Conversion costs 3 000 units 40% comnleted $7 200 6 000 0 Materials added durino Anril 10 000 units $25 000 Conversion costs during April $30 800 Goods finished durino April 12.000 units April 30 work in process, 1,000 units, 40% completed All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. The materials AND conversion cost per equivalent unit for April would be: *Hint, your BASE whole units would look like this: B: 3,000 A: 10,000 S: 12,000 E: 1,000 Materials: Conversion