"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 make heads or tails out of it." Finishing Department costs: Work in process inventory, April 1, 400 units; materials 100% complete; conversion 60% complete $9,410* Costs transferred in during the month from the preceding department, 2,100 units 18,400 Materials cost added during the month 5,950 Conversion costs incurred during the month 10,940 Total departmental costs $44,700 Finishing Department costs assigned to: Units completed and transferred to finished goods, 2,000 units at $22.35 per unit $44,700 Work in process inventory, April 30, 500 units; materials 0% complete; conversion 40% complete 0 Total departmental costs assigned $44,700 *Consists of cost transferred in, $5,100; materials cost, $2,050; and conversion cost, $2,260. "He's struggling to learn our system," replied Frank Harrop, the operations manager. "The problem is that 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 that I'm concerned about. Look at that $22.35 unit cost that 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 may be able to see what's going on." Provost Industries manufactures a ceramic product that goes through two processing departmentsMolding and Finishing. The company uses the weighted-average method in its process costing.

Required:
(a)	Calculate the cost per equivalent unit. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)

	Transferred in costs	Materials	Conversion
Cost per equivalent unit	$	$	$

(b)	How much cost should have been assigned to the units completed and transferred to finished goods? (Omit the "$" sign in your response.)

	Transferred in costs	Materials	Conversion	Total
Cost of units completed and transferred out	$	$	$	$

(c)	How much cost should have been assigned to the ending work in process inventory? (Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

	Transferred in costs	Materials	Conversion	Total
Cost of ending work in process inventory	$	$	$	$