I am having a tough time filling up the table at the bottom. Please help me solve it.

Question - "I think we goofed when we hired that new assistant controller," said Ruth Scarpino, president of Provost Industries. "Just look at this report that he prepared for last month for the Finishing Department. I can't understand it."

Finishing Department costs: Work in process inventory, April 1,450 units; materials 100% complete; conversion 60% complete Costs transferred in during the month from the preceding department, 2,950 units Materials cost added during the month Conversion costs incurred during the month Total departmental costs Finishing Department costs assigned to: Units completed and transferred to finished goods, 3,800 units at $23.260 per unit Work in process inventory, April 30, 600 units; materials 0% complete; conversion 60% complete Total departmental costs assigned $ 8,748 * 34,230 14,450 30,920 $ 88,398 $ 88,398 0 $ 88,398 Transferred In Costs Materials Conversion Total 1-a. Equivalent units of production 1-b. Cost per equivalent unit 1-c. Cost of ending work in process inventory $ 0 1-d. Cost of units completed and transferred out 0