Toyco manufactures a wooden toy product in a two-stage production process. Wood material is brought into the Forming Department where it is shaped. Shaped products are then moved to the Finishing Department where metal is added. The following data is given for the Forming Department for April: a. How many units were transferred to Finishing? b. How many units were started and completed during April? c. How many equivalent units of conversion does it take to complete the beginning inventory in the current period? d. What is the FIFO cost per unit for the month of April