a. How many equivalent units were in Parsons's ending Work in Process Inventory? b. How many equivalent units will be used to calculate the cost per equivalent unit? T2.5 (LO 3) Excel Calculate equivalent units Sury Company reported the following physical unit information for the month of April: Units Work in Process Beginning inventory, April 1 9,500 Added to production 42,500 Completed and transferred out Ending inventory, April 30 4,200 Ending inventory was 100% complete with respect to materials and 65% complete with respect to conver- sion costs. Direct materials are added at the beginning of the process, and conversion costs are applied evenly throughout the process. Required a. How many units were transferred out of Work in Process Inventory? b. What were the equivalent units of production for materials? c. What were the equivalent units of production for conversion? T2.6 (LO 4) Assign costs to completed units and ending Work in Process Inventory Refer to the information in T2-5. Sury also reported the following cost information in April: Costs Materials Conversion Work in Process Beginning inventory, April 1 $11,000 $ 17,160 Added to production 67,044 114,218 Required a. What was the cost per equivalent unit for materials? Round your answer to two decimal places. b. What was the cost per equivalent unit for conversion? Round your answer to two decimal places. c. What cost would be assigned to the units transferred out of Work in Process Inventory? d. What cost would be assigned to the ending Work in Process Inventory? units and ending Work in Process Inventory Monk, Inc. aning of