Wisqo Industries Ltd. (WIL) uses a first-in, first-out (FIFO) process costing system. In the month of April, 75,000 kilograms (kg) of material was transferred in to the Refining department. The transferred-in material was added to 5,000 kg that was already in process at March 31. In April, the Refining department completed 77,000 kg of material that was then transferred-out to the Finishing department. Costs per equivalent unit for transferred-in materials and conversion were $7 14 and $16.90, respectively. Inventory in the Refining department at both the beginning and the end of April was 50% complete as to transferred-in materials, and one-third complete as to conversion costs. Required: a) Calculate the total number of equivalent units at the end of April for each of transferred-in materials and conversion costs. (2 marks) b) Calculate WIL's cost of work-in-process inventory for the Refining department at the end of April (2 marks)