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

For the answer, the explanation should only include words; do not use numbers in your explanation.