c) Consider the following data for Firm WDC Firm WDC (Wooden Doors Company) manufactures one type of wooden doors. WDC buys wood as its direct material for the Assembly Department of its London factory. The doors are transferred to the Customised Department, where they are hand-shaped and various metal parts are added to them. Firm WDC uses the weighted-average method of process costing. Consider the following data for the Assembly Department in April 2020: Page 2 of 5 Physical Direct Materials Conversion Costs Units E) (E) Opening Work-In-Progress (01/04)* 1,200 15,700 5,800 Started in April 3,100 Completed During April 2,600 Closing Work-In-Progress (30/04)+ 500 Costs Added During April 70,000 55,000 *Degree of completion: direct materials, 100%; conversion costs, 40%. + Degree of completion: direct materials, 100%; conversion costs, 25%. >> Use one decimal point for your calculations i) Summarise output in physical units and calculate equivalent units for Assembly Department of Firm WDC for April 2020. [15 marks] ii) Calculate the equivalent unit costs of opening work in progress [06 marks] iii) Calculate the equivalent unit costs of work done in current period only (April 2020) [06 marks]