Wildhorse Manufacturing Inc, has the following cost and production data for the month of April. The beginning inventory was 60% complete for conver sion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Attempts: 2 of 2 used (b) Calculate the unit production costs for the month. (Round unit cost to 3 decimal ploces, es. 15.256.)