4. The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: April 1, work in process 7.200 6,000 25,000 30,800 Materials cost, 3,000 units Conversion costs, 3,000 units, 40% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed All direct materials are The conversion cost per equivalent unit for April is added at the beginning of the process, and the first-in, first-out method is used to cost inventories. 3 Department S had 500 units 60% completed during the period, and 600 units 30% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the firs completed in process at the beginning of the period; 9,000 units t-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost. 2 Department A had 1,000 units in work in Process that were 60% completed at the beginning of the period at a cost of $7,000. During the period, 4,000 units of direct materials were added at a cost of $8,200, and 4,500 units were completed. At the end of the period 500 units were 40% completed. All materials are added at the beginning of the process. Direct labor was $28,700 and factory overhead was $4,510. The cost of the 500 units in process at the end of the period if the first-in, first-out method is used to cost inventories was