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Finishing Department costs: Work in process inventory, April 1, 709 units, materials 100% complete; conversion 88% complete $ 8, 493* Costs transferred in during the month from the preceding department, 2, 200 units 22, 023 Materials cost added during the month 8, 345 Conversion costs incurred during the month 18, 110 Total departmental costs 4 56,971 Finishing Department costs assigned to: Units completed and transferred to finished goods, 2, 300 units at $24.77 per unit $ 56,971 Work in process inventory, April 30, 600 units; materials 0% complete; conversion 40% complete Total departmental costs assigned $ 56, 971 *Consists of cost transferred in. $4.278; materials cost, $2,005; and conversion cost, $2,210. "He's struggling to learn our system," replied Frank Harrop, the operations manager. "The problem is that he's been aw costing for a long time, and it's coming back slowly." "It's not just the format of his report that I'm concerned about. Look at that $24.77 unit cost that he's come up with for A seem high to you?" said Ms. Scarpino. "Yes, it does seem high; but on the other hand, I know we had an increase in materials prices during April, and that ma explanation," replied Mr. Harrop. "I'll get someone else to redo this report and then we can see what's going on." Provost Industries manufactures a ceramic product that goes through two processing departments-Molding and Finis company uses the weighted average method in its process costing. Required: 1-a. Calculate the equivalent units of production. 1-b. Calculate the cost per equivalent unit. (Round your answers to 2 decimal places.) 1-c. How much cost should have been assigned to the ending work in process inventory? (Round your intermediate decimal places.)