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6-19 Weighted Average Method, Unit Cost, Valuation of Goods Transferred Out and Ending Work in Process Marida Products, Inc., produces plastic cases used for video cameras. The product passes through three departments. For April, the following equivalent units schedule was pre- pared for the first department: Direct Conversion Materials Costs L05 Units completed 5,000 5,000 Units, ending work in process X percentage complete: 6,000 X 100% 6,000 6,000 X 50% 3,000 Equivalent units of output 11,000 8,000 Costs assigned to beginning work in process: direct materials, $30,000; conversion costs, $5,000. Manufacturing costs incurred during April: direct materials, $25,000; conversion costs, $65,000. Marida uses the weighted average method. Required: 1. Compute the unit cost for April. 2. Determine the cost of ending work in process and the cost of goods transferred out