Z Company employs a process costing system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are added proportionately. The production quantity schedule for April is reproduced below: Work in process on April 1 (60% complete as to conversion costs) Units started during April Total units to account for Units completed and transferred out Work in process on April 30 (20% complete as to conversion costs) Total units accounted for Costs pertaining to the month of April are as follows: Beginning inventory costs: (DM, $54,600; Conversion, $35,560) Costs incurred during April (DM, $468,000; Conversion $574,060) Units 1,000 5.000 6,000 4,000 2.000 6,000 $ 90,160 $1,042,060 (LO.2) Using the weighted average method, the equivalent units for direct materials for April are: (LO.2) Using the weighted average method, the equivalent units for conversion costs for April are: (LO.2) Using the weighted average method, the equivalent unit materials cost for April is: