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 Direct Materials () 15,700 Conversion Costs 5,800 Opening Work-In-Progress (01/04) Started in April Completed During April Closing Work-In-Progress (30/04) Costs Added During April Physical Units 1,200 3,100 2,600 500 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]