"I think we goofed by hiring the new assistant controller," said Ruth Scarpino, president of Provost Industries. "Just look at this report he prepared for last month for the Finishing Department. I can$$t understand it$."$

Finishing Department costs:

Work in process inventory, April $1,1,600$ units; materials $100\%$ complete; conversion $88\%$ complete $ $8,799*$

Costs transferred in during the month from the preceding department, $3,100$ units $36,611$

Materials cost added during the month $15,617$

Conversion costs incurred during the month $32,330$

Total departmental costs $ $93,357$

Finishing Department costs assigned to:

Units completed and transferred to finished goods, $4,100$ units at $$22\mathrm{.}77$ per unit $ $93,357$

Work in process inventory, April $30,600$ units; materials $0\%$ complete; conversion $40\%$ complete $0$

Total departmental costs assigned $ $93,357$

$*$Consists of cost transferred in$,$ $$4,314$; materials cost, $$2,095$; and conversion cost, $$2,390.$

"He's struggling to learn our system," replied Frank Harrop, the operations manager. "The problem is he's been away from process costing for a long time, and it's coming back slowly."

"It's not just the format of his report I$\text{'}$m concerned about. Look at that $$22\mathrm{.}770$ unit cost he's come up with for April. Doesn't that 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 may be the 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 Finishing. The company uses the weighted$-$average method of process costing.

Required:

$1-$a$.$ Calculate the equivalent units of production.

$1-$b$.$ Calculate the cost per equivalent unit.

Note: Round your answers to $2$ decimal places.

$1-$c$.$ How much cost should have been assigned to the ending work in process inventory?

Note: Round your intermediate calculations to $2$ decimal places.

$1-$d$.$ How much cost should have been assigned to the units completed and transferred to finished goods?

Note: Round your intermediate calculations to $2$ decimal places.