Company produces a product passes through three processes mixing refining and finishing

the following information was obtained for the mixing department the first department in the production process for aprill 2017

a. Work in process aprill 1 had 10000 units 60 percent complete with respect to direct materials and 40 percent complete with respect to conversion and the following costs

direct material 28000

conversion 40000

b. During the month of aprill, 38000 units were started and 44000 units were completed and transferred to the refining department. The following costs were added to production

direct material 24000

conversion 66000

c on aprill 30, there were 4000 partially completed unit in process. These units were 25 percent with respect to direct materials and 10 percent complete with respect to conversion

use the FIFO method

1. What is the cost per equvalent whole unit for the month of April ?

2 what is the cost of ending work in process at the end of aprill?

3 how much cost is transferred to the next department in aprill?