Blossom Company reported the following information for the month of April:

Work in Process

Beginning inventory, April 1 9,400

Added to production. 41,300

Completed and transferred out. ?

Ending inventory, April 30. 7,000

Ending inventory was 100% complete with respect to materials and 68% complete with respect to conversion costs. Blossom also reported the following cost information in April:

Costs

Materials Conversion

Work in Process

Beginning inventory, April 1. $11,164 $16,764

Added to production 65,900 148,000

a. What was the cost per equivalent unit for materials?

b.What was the cost per equivalent unit for conversion?

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?