Integer Inc. had the following production and cost information for its fabrication department during April (materials are added at the beginning of the fabrication process):
Production:
Units in process, April 1, 50 percent complete with respect to conversion....5,000
Units completed....................................32,600
Units in process, April 30, 60 percent complete...................6,000
Costs:
Work in process, April 1:
Materials ............... $ 20,000
Conversion costs ............. 15,000
Total ................ $ 35,000
Current costs:
Materials ............. $ 62,500
Conversion costs ......... 105,000
Total .............. $167,500
Integer uses the weighted average method.

Required:
1. Prepare an equivalent units schedule.
2. Calculate the unit cost. (Note: Round answers to two decimal places).
3. Calculate the cost of units transferred out and the cost of EWIP.