Work in pr$$cess inventory, April $1,1,650$ units; materials

$100\%$ complete; conversion $88\%$ complete

$$8,816**$

costs transferred in during the month from the preceding

department, $3,150$ units

Materials cost added during the month

Conversion costs incurred during the month

Total departmental costs

$37,402$

$16,002$

Materials cost added during the month $33,120$

Conversion costs incurred during the month $$95,340$

Total departmental costs

Finishing Department costs assigned $to$:

Units completed and transferred $to$ finished goods, $4,200$

units $at$ $$22\mathrm{.}70$ per unit

Work $in$ process inventory, April $30,600$ units; materials

$0\%$ complete; conversion $40\%$ complete

Total departmental costs assigned

$*$Consists of cost transferred in$,$ $$4,316$; materials cost, $$2,100$; and conversion cost, $$2,400.$

"He's struggling to learn our system," replied Frank Harrop, the operations manager. "The problem is 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 I$\text{'}$m concerned about. Look at that $$22\mathrm{.}700$ unit cost he's come up with for April. Doesn't that seem high to you?" said Ms$.$ Scarpino.

"Yes, it does seem high; but on the other hand, I know we had an increase in materials prices during April, and that may be the explanation," replied Mr$.$ Harrop. "I'll get someone else to redo this report and then we can see what'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 of process costing.

Required:

$1-$a$.$ Calculate the equivalent units of production.

$1-$b$.$ Calculate the cost per equivalent unit.

Note: Round your answers to $2$ decimal places.

$1-$c$.$ How much cost should have been assigned to the ending work in process inventory?

Note: 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?