During April, the production of a process manufacturing system at Lynbrook, Inc. completed a number of units of a product and transferred them to finished goods. Of these transferred units, 37,500 were in process in the production department at the beginning of April and 150,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 51,250 additional units were in process in the production department and were 60% complete with respect to materials and 20% complete with respect to conversion. The production department had $505,035 of direct materials and $396,568 of conversion cost charged to it during April. Its beginning inventory included $74,075 of direct materials cost and $28,493 of conversion cost. 1. Compute the number of units transferred to finished goods. 2. Compute the number of equivalent units with respect to both materials used and conversion used in the production department for April using the FIFO method. 3. Compute the direct materials cost and the conversion cost per equivalent unit for the department. 4. Using the FIFO method, assign April's costs to the units transferred to finished goods and assign costs to its ending work in process inventory