Answer the following questions regarding the Mixing and Molding Department for the month of April.

1. The number of units in the April 1 inventory is:

2. The equivalent units for materials cost is:

3. The equivalent units for conversion costs is:

4. Cost per equivalent unit for materials is:

5. Cost per equivalent unit for conversion is:

6. Cost of the units transferred to the Baking, Curing and Packaging Department

7. Cost of the incomplete units in the April 31 inventory:

Process Costing - the Weighted Average Method (20 points). Woosamonsa Inc. manufactures luxury vinyl plank flooring known for its durability and beauty. The production comprised of two sequential processes: the first process, Mixing and Molding, consists of mixing the ingredient of the materials and molding to the desired shape; the second process includes baking, curing and packaging. The following information is provided regarding the Work-in-Process account of the Mixing and Molding Department: Work-in-Process - Mixing and Molding Department April 1 inventory: gallons, 40% completed Direct materials 30,000 Conversaion costs 24,000 Transferred to Baking, Curing and Packaging Department: 75,000 gallons April charges: Direct Materials, 72,000 gallons 450,000 Direct Labor 260,000 Manufactuting Overhead 320,000 April 31 Inventory: 12,000 gallons, 60% completed. Assume that in the Mixing and Molding Department, all materials are added at the beginning of the process, and labor and overhead are incurred evenly throughout the process