HiGro makes fertilizer. The fertilizer is mixed in the mixing department, then it goes to the finishing department. The following data is for the…

HiGro makes fertilizer. The fertilizer is mixed in the mixing department, then it goes to the finishing department. The following data is for the mixing department. All material is added at the beginning of the process. The plant overhead rate is $0.40 per direct labor dollar. WIP, Nov. 1 (4000 pounds, 100% complete for direct material, 75% complete for conversion) includes the following: Raw Material$22,800Direct labor at $5 per hour: $24,650Department overhead: $12,000Allocated plant overhead: $9,860Raw Material:Raw material, Nov. 1, 2000 pounds: $10,000Purchases, Nov. 3, 10,000 pounds: $51,000Purchases, Nov. 18, 10,000 pounds: $51,500Released to production during November: 16,000 pounds. Direct labor costs at $5 per hour: $103,350Direct departmental overhead costs: $52,000Transferred to finishing department, 15,000 pounds. WIP, Nov. 30, 5000 pounds, 20% complete for conversion, 100% complete for materialsWeighted average is used for the process costing. The raw materials inventory uses FIFO. Find:a. Equivalent units of productionb. Cost per equivalent unit to the nearest centc. cost of fertilizer transferred to finishingd. cost of Nov. 30 WIP