Use this information about Department W to answer the question that follow. Department W had 2,460 units, one-third completed at the beginning of the period. 12,900 units were transferred to Department X from Department w during the period, and 1,000 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. Determine the equivalent units of production used to compute the unit conversion cost on the cost of production report for Department W. Assume the company uses FIFO. The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units, 60% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed $ 7,200 6,000 25,000 35,750 0 0 All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for Aprilis