Manufacturing Company produces a single product in a single processing department. The material is added when 25% of the conversion costs have been added. The processing department includes the following information :

W/P Beginning balance.. $ 1,682 ($600 is material)

Costs added during the month: Materials. $5,325

Labor. 10,863

Overhead 15,012

During the month, the company finished and transferred 72,000 units. 9,000 units were in process at the beginning of the month and were 40% complete. 8,000 units were in process at the end of the month and were 70% complete. The company uses weighted-average process costing.

Required: Use 4 decimal places for computations.

a. Compute the equivalent units of production (EUP) for materials and conversion costs in April.

b. Compute the unit material costs and unit conversion costs for April.

c. Compute the total cost transferred out of the Work-in-Process inventory during the month of April.

d. Compute the cost of the ending Work-in-Process inventory for April.