Recently, Stillwater Designs expanded its market by becoming an original equipment supplier to Jeep Wrangler. Stillwater Designs produces factory upgraded speakers specifically for Jeep Wrangler. The Kicker components and speaker cabinets are outsourced with assembly remaining in house. Stillwater Designs assembles the product by placing the speakers and other components in cabinets that define an audio package upgrade and that can be placed into the Jeep Wrangler, producing the desired factory-installed appearance. Speaker cabinets and associated Kicker 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% complete Units completed and transferred out Units in process, April 30, 20% complete Costs: WIP, April 1: Cabinets Kicker components Conversion costs Costs added during April: Cabinets Kicker components Conversion costs 60,000 150,000 30,000 $ 1,200,000 12,600,000 5,400,000 $ 2,400,000 25,200,000 8,640,000