During April, 20,000 units were transferred in from Department A at a cost of $39,000. Materials cost of $6500 and conversion cost of $9000 were added in department B. On April 30, Department B had 5000 units of work in process 60% complete as to conversion costs. Materials are added in the beginning of the process in department B.

i. Total cost to be accounted for Department B at the end of April is ____________________ units

ii. Equivalent production for department B for materials during April is ___________________ units

iii. The cost per equivalent unit for conversion costs in Department B is ______________________ units

iv. Number of units transferred out from department B is _________________ units

v. Equivalent production for department B for conversion cost during April is _____________________ units