Yssa Processing company operates three departments X, Y, and Z. In department Y, increased and lost units are encountered due to the nature of its operations. From experience in the previous process, a 40% increase is encountered in department Y at the start of the process during April. Department X transferred to Department Y 20,000 units at a unit cost of 1.25. The in-process beginning of Department Y is 15,000 units, 100% complete to materials and 75% complete as to conversion cost; Finished but not yet transferred to department Z, 4,000 units, finished but and transferred to department Z 25,000 units and 2,000 normal lost units at the end of the process. The ending inventory was 100% complete as to materials and 2/3 complete as to conversion cost. The company uses the weighted-average method: Production costs: Transferred in cost Materials Conversion Required: April 1 10,000 11,900 16,297 1. The units to be Accounted 2. The EUP of materials 3. The EUP of conversion cost 4. The Unit cost of materials 5. The unit cost of conversion cost 6. The unit cost of the adjustment for lost units 7. The total cost of started in process 8. The total cost of in process January 31 9. The total cost from the initial department 10. The cost as accounted 11. The unit cost of transfer to the next department April 30 ? 18,200 30,525