A manufacturer uses the weighted average method in its single department processing costing environment to account for product costs. Given the following data forMay 2014, explain how the company would calculate the cost to manufacture one unit of product inApril2014usingonlythe following data.

Work in Process on 5.1.14	10,000 units, 100% complete with respect to direct materials, 30% complete with respect to conversion
Costs in Work in Process on 5.1.14	$30,000 in direct material costs and $1,850 in conversion costs