Work in process inventory, September 1 (2,000 units, 100% complete with respect to direct materials, 80% complete with respect to direct labor and overhead; includes $45,000 of direct material cost, $25,600 in direct labor cost, $30,720 overhead cost)	$	101,320
Units started in April		28,000
Units completed and transferred to finished goods inventory		23,000
Work in process inventory, September 30 (? units, 100% complete with respect to direct materials, 40% complete with respect to direct labor and overhead)		?
Costs incurred in September
Direct materials	$	375,000
Conversion	$	341,000

Required:

Compute each of the following, assuming Hi-Test uses the weighted-average method of process costing.(Round "Cost per EUP" to 2 decimal places.)

1.	The number of physical units that were transferred out and the number that are in ending work in process inventory.

2&3. The number of equivalent units for materials and conversion for the month.

4&5. The cost per equivalent unit of materials and conversion for the month

6. The total cost of goods transferred out.

7. The total cost of ending work in process inventory.