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 Direct Materials Costs Units completed 25,000 25,000 Units, ending work in process x Percentage complete: 7,000 x 100% 7,000 7,000 x 50% 3,500 Equivalent units of output 32,000 28,500 Costs assigned to beginning work in process: direct materials, $90,000; conversion costs, $25,125. Manufacturing costs incurred during April: direct materials, $102,000; conversion costs, $210,000. 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