nits Work in process on April 1 (60% complete as to conversion costs) 1,000 Units started during April 5,000 Total units to account for 6,000 Units completed and transferred out 4,000 Work in process on April 30 (20% complete as to conversion costs) 2,000 Total units accounted for 6,000 Costs pertaining to the month of April are as follows: Beginning inventory costs: (DM, $54,600; Conversion, $35,560) $ 90,160 Costs incurred during April (DM, $468,000; Conversion $574,060) $1,042,060 (LO.2) Using the weighted average method, the equivalent units for direct materials for April are: a. 6,000 units. b. 5,000 units. c. 4,400 units. d. 3,800 units. (LO.2) Using the weighted average method, the equivalent units for conversion costs for April are: a. 6,000 units. b. 5,000 units. c. 4,400 units. d. 3,800 units. (LO.2) Using the weighted average method, the equivalent unit materials cost for April is: a. $78.00. b. $87.10. c. $130.65. d. $138.55. (LO.2) Using the weighted average method, the 4,000 units completed during April will be transferred out at an EUP unit cost of: a. $188.69. b. $225.65. c. $257.31. d. $283.04.