Stillwater Designs expanded its market by becoming an original equipment supplier to DaimlerChrysler. At the time, DaimlerChrysler wanted to offer a high-end Kicker audio package for its Dodge Neon SRT4 line. As part of this effort, Stillwater Designs produced the plastic cabinet prototypes that housed the Kicker speakers and amplifiers. After producing the prototype cabinets, the production was outsourced while assembly remained in-house. Stillwater Designs assembled the product by placing the speakers and amplifiers (produced according to specifications by outside manufacturers) in the plastic cabinets. Plastic cabinets and Kicker speaker and amplifier components are added at the beginning of the assembly process. Assume that Stillwater Designs uses the weighted average method to cost out the audio package. The following are cost and production data for the assembly process for April:

Required:
1. Prepare a physical flow analysis for the assembly department for the month of April.
2. Calculate equivalent units of production for the assembly department for the month of April.
3. Calculate unit cost for the assembly department for the month of April.
4. Calculate the cost of units transferred out and the cost of EWIP inventory.
5. Prepare a cost reconciliation for the assembly department for the month of April.

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Production Units in process, April 1, 60 percent complete Units completed and transferred out Units in process, April 30, 20 percent complete Costs: WIP, April 1 60,000 150,000 30,000 Plastic cabinets Kicker components Conversion costs Costs added during April Plastic cabinets Kicker components $1,200,000 12,600,000 5,400,000 2,400,000 25,200,000 8,640,000 Conversion costs