The Microprocessor 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 Work-in-process inventory account on April 30th includes the following information:

Beginning Balance $1,382

Material 5,325

Labor 10,863

Overhead 15,012

During the month, the company finished and transferred 72,000 units out of the Work-in-Process Inventory. 9,000 units were in process at the beginning of the month, which were 40% complete. 8,000 units were in process at the end of the month, which were 70% complete. The company uses FIFO process costing.

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

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