Nonuniform Inputs, Weighted Average 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 Dollar 20,000 Conversion costs 15,000 Total Dollar 35,000 Current costs: Materials Dollar 62,500 Conversion costs 105,000 Total Dollar 167,500 Integer uses the weighted average method. Required: Prepare an equivalent units schedule. Calculate the unit cost