"I think we goofed by hiring the new assistant controller," said Ruth Scarpino, president of Provost Industries. "Just look at this report

he prepared for last month for the Finishing Department. I can't understand it$."$

Finishing Department costs:

Work in process inventory; April $1,450$ units; materials $100\%$

complete; conversion $60\%$ complete $ $8,208*$

Costs transferred $in$ during the month from the preceding

department, $1,950$ units

Materials cost added during the month $6,210$

Conversion costs incurred during the month $13,920$

Total departmental costs $ $$46,278$

Finishing Department costs assigned to:

Units completed and transferred to finished goods, $1,800$ units

at $$25\mathrm{.}71$ per unit

Work in process inventory, April $30,600$ units; $$46,278$

complete; conversion $35\%$ complete

Total departmental costs assigned

$\%\%\backslash$ $$6,278$

$*$Consists of cost transferred in$,$ $$4,068$; materials cost, $$1,980$; and conversion cost, $$2,160.$

"He's struggling to learn our system," replied Frank Harrop, the operations manager. "The problem is he's been away from process

costing for a long time, and it's coming back slowly."

"It's not just the format of his report I$\text{'}$m concerned about. Look at that $$25\mathrm{.}71$ unit cost he's come up with for April. Doesn't that seem

high to you?" said Ms$.$ Scarpino.

"Yes, it does seem high; but on the other hand, I know we had an increase in materials prices during April, and that may be the

explanation," replied Mr$.$ Harrop. $"$l$\text{'}$ll get someone else to redo this report and then we can see what's going on$."$

Provost Industries manufactures a ceramic product that goes through two processing departments$-$Molding and Finishing. The

company uses the weighted$-$average method of process costing.

Required:

$1-$a$.$ Calculate the equivalent units of production.

$1-$b$.$ Calculate the cost per equivalent unit.

Note: Round your answers to $2$ decimal places.

$1-$c$.$ How much cost should have been assigned to the ending work in process inventory?

Note: Round your intermediate calculations to $2$ decimal places.