Problem - A Company produces a product in a process-costing system involving several departments. The company uses the weighted-average method of process costing. The first department's data for the month of April follow:

Units in beginning work-in-process inventory                15,000

Units started during April                                            140,000

Units completed during April                                       120,000

Units in ending work-in-process inventory                    35,000

Direct materials added in current month                      $168,000

Conversion costs added in current month                    $186,000

Direct materials-beginning work-in-process inventory   $25,750

Conversion costs-beginning work-in-process inventory  $3,225

Stage of Completion:

                                                             Materials        Conversion Costs

Beginning work-in-process inventory          50%                 40%

Ending work-in-process inventory              50%                 30%

Required:

A) Compute equivalent units for materials and conversion costs.

B) Compute the cost per unit for materials and conversion costs. Round to two decimal places.

C) Compute the cost of the units transferred.

D) Compute the cost of the ending work-in-process inventory.