think we goofed when we hired that new assistant controller." said Ruth Searpino, president of Provost Industries. "Just look at this eport that he prepared for last month for the Finishing Department. I can't understand it." He's struggling to learn our system," replied Frank Harrop, the operations managet. "The problem is that he's been away from process costing for a long time, and it's coming back slowly." It's not just the format of his report that I'm concerned about. Look at that $22.70 unit cost that he's come up with for April. Doesn't that seem high to your" said Ms. Scarpino. Yes, it does seem high, but on the other hand, I know we had an increase in materlals prices during Aprill, and that may be the explanation," replied Mr. Harrop. "'ill get someone else to redo this report and then we can see whot's going on." Provost industries manufactures a ceramic product that goes through two processing departments-Molding and Finishing. The company uses the weighted-average method in its process costing. Required: 1-a. Calculate the equivalent units of production. 1-b. Calculate the cost per equivalent unit. (Round your answers to 2 decimal places.) 1-c. How much cost should have been assigned to the ending work in process inventory? (Round your intermediate calculations to 2 decimal places.) 1-d. How much cost should have been assigned to the units completed and transferred to finished goods? (Round your intermediate calculations to 2 decimal places.)