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Energize Electronics manufactures music players. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Energize Electronics uses weighted average costing. The following information is available for the month of April 2015 for the Assembly department. 500 units Work in process, beginning inventory Conversion costs (30% complete) Units started during April Work in process, ending inventory: Conversion costs (50% complete) 1000 units 300 units The cost details for the month of April are as follows: Work in process, beginning inventory: Direct materials $345,000 Conversion costs $365,000 Direct materials costs added during April $700,000 Conversion costs added during April $1,120,000 7. What are the equivalent units of work done to date for (a) direct materials and (b) for conversion, respectively, for April? 8. (a) What is the conversion cost per equivalent unit? (b) What amount of conversion costs is assigned to the ending Work-in-Process account (in Assembly) for April