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 …………… $ 20,000 Conversion costs …………. 15,000 Total ……………. $ 35,000 Current costs: Materials …………. $ 62,500 Conversion costs ……… 105,000 Total ………….. $167,500 Integer uses the weighted average method. Required: 1. Prepare an equivalent units schedule. 2. Calculate the unit cost. (Note: Round answers to two decimal places). 3. Calculate the cost of units transferred out and the cost of EWIP.

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