Red Oil Industries, LLC, a really small oil company, produces, a product that passes through three processes: Mixing, Refining, and Finishing.

The following information was obtained for the Mixing department, the first department in the production process, for April 2017:

a. Work in process, April 1, had 10,000 units and the following costs:

Direct material: $28,000

Conversion: $60,000

b. During the month of April, 44,000 units were completed and transferred to the Refining Department. The following costs were added to production:

Direct material: $68,000

Conversion: $75,000

c. On April 30, there were 4,000 partially completed units in process. These units were 100% complete with respect to Direct Materials and 25% complete with respect to Conversion.

Required:

Use the FIFO method to answer the following three questions:

1. What is the cost per equivalent whole unit for the month of April?

2. What is the cost of Ending Work in Process at the end of April?

3. How much cost is transferred to the next department in April?