Cakemix Ltd produces cakes. Production is carried out in three processes — mixing, baking and packaging. The work in process accounts for the three processes for the month of April are set out below:

Work in Process – Mixing

April 30

Materials Labour Factory Overhead

62000  18000  29600

April         30

WIP – Baking

105000

Work in Process – Baking

April  1         30

Balance Labour Factory Overhead WIP – Mixing

4800  4000  15800  105000

April         30

WIP – Packaging

129600

Work in Process – Packaging

April  1         30

Balance Materials Labour Factory Overhead WIP – Baking

3136* 28800  14956  21060  129600

April         30

Finished Goods

?

* Conversion costs included — $320

Cost and production data for the final two processes are set out below:

			Baking		Packaging
	Inventory, 1 April Inventory, 30 April Units transferred out		4000 units (40% complete) nil 180000		3200 units (50% complete) 3800 units (60% complete) 179400

Required

A. Calculate the unit materials cost, unit conversion cost, and total manufacturing cost per equivalent unit for the packaging process.

B. Calculate the costs assigned to units transferred out and units in ending work in process for April for baking and packaging.