At Madson Distillery,direct Materials Are Added at the Beginning of the Process

At Madson Distillery,direct materials are added at the beginning of the process and conversion costs are added throughout the process.Data for the finishing department follows:
$\begin{array}{|l|r|}\hline \text { WIP, Apri 1 } & 18,000 \text { units } \\\hline \text { Transferred-in costs in WIP, April 1 } & \$ 96,200 \\\hline \text { Direct materials (100\%) in WIP, April 1 } & \$ 23,500 \\\hline \text { Conversion costs (65\%) in WIP, Apri 1 } & \$ 19,700 \\\hline \text { Units transferred-in } & 35,000 \\\hline \text { Transferred-in costs during April } & \$ 501,000 \\\hline \text { Units completed } & 32,000 \\\hline \text { April direct materials cost } & \$ 152,500 \\\hline \text { April conversion costs } & \$ 215,300 \\\hline \text { WIP, April 30 } & 21,000 \text { units } \\\hline \begin{array}{l}\text { (100\% for materials and } 60 \% \text { for conversion } \\\text { costs) }\end{array} \\\hline\end{array}$ Required:
a.What is the cost per equivalent unit for conversion costs?
b.What are the equivalent units for conversion costs?
c.What are the equivalent units for direct materials?
d.What are the total number of physical units for which to account?