Current Attempt in Progress Wildhorse Manufacturing Inc. has the following cost and production data for the month of April. The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. eTextbook and Media Calculate the unit production costs for the month. (Round unit cost to 3 decimal places, e.g. 15.256.) Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of the period inventory. (Round answers to 0 decimal places, e.g. 5,275.) Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of the period inventory. (Round answers to 0 decimal places, e.g. 5, 275.)