Wildhorse Company reported the following information for the month of April: Units Work in Process Beginning inventory, April 1 7,000 Added to production 41,400 Completed and transferred out ? Ending inventory, April 30 5,000 Ending inventory was 100% complete with respect to materials and 49% complete with respect to conversion costs. Wildhorse also reported the following cost information in April: Costs Materials Conversion Work in Process Beginning inventory, April 1 $9,440 $15,878 Added to production 68,000 107,000 What was the cost per equivalent unit for materials? What was the cost per equivalent unit for conversion? What cost would be assigned to the units transferred out of Work in Process Inventory? What cost would be assigned to the ending Work in Process Inventory?