Star Toys manufactures wooden toys. It buys wood that they shape by hand and then add on metal and paint them. In the production department, Star had material costs of $$75,000$ and conversion costs of $$21,250$ at the end of March. Star Toys has the following data in April:

Units Percent

Work$-$in$-$process, April $1$st $3,00040\%$

Units started during April $22,000$

Work$-$in$-$process, April $30$th $5,00025\%$

Materials are added at the beginning of the process. Costs incurred during April are $$700,000$ for materials and $$425,000$ for conversion costs. Use the FIFO and Weighted$-$Average methods to calculate the following:

a$.$ Equivalent units of production.

b$.$ Cost per unit for March.

c$.$ Cost per unit for April.

d$.$ Cost per unit for those units finished during April.

e$.$ Cost of units in inventory on April $30$th$.$

f$.$ Units started during April.