Millstone Brewery uses the weighted-average method of process costing. Direct materials are added at the beginning of the process and conversion costs are added throughout the process. Data for the fermenting department follows: WIP, April 1 22,000 units Direct materials (100%) in WIP, April 1 $46,800 Conversion costs (65%) in WIP, April 1 $20,300 Units completed 28,000 units Direct materials costs added during April $187,640 Conversion costs added during April $229,800 WIP, April 30 (100% for materials and 60 for conversion costs 30,000 units A. Compute the equivalent units for transferred in direct materials, and conversion B. Compute the cost per equivalent unit (round to the nearest cent). C. Determine the total costs of the units transferred out D. Calculate the cost of ending inventory