Holmes Products, Inc., produces plastic cases used for video cameras. The product passes through three departments. For April, the following equivalent units schedule was prepared for the first department: Conversion Units completed Units, ending work in process x Percentage complete: 8,000 x 100% 8,000 x 50% Equivalent units of output Direct Materials 27,000 Costs 27,000 8,000 4,000 35,000 31,000 Costs assigned to beginning work in process: direct materials, $90,000; conversion costs, $35,750. Manufacturing costs incurred during April: direct materials, $120,000; conversion costs, $220,000. Holmes uses the weighted average method. Required: 1. Compute the unit cost for April. If required, round your answer to the nearest cent. per equivalent unit 2. Determine the cost of ending work in process and the cost of goods transferred out. Cost of ending work in process Cost of goods transferred out