1. Assume process costing is used. Fill two tables given below. SHOW CALCULATIONS IN THE TABLE (48 points) March April Beginning work in process was 20% complete in March and 65% complete in April. Ending work in process was 50% complete in March and 30% complete in April $965,460 $1,100,310 Direct materials costs Direct labor costs 2,300,260 3,001,940 Manufacturing overhead applied 3,520,640 3,601.030 Total manufacturing costs S6,786,360 S7,703,280 Units in beginning work in process 6,000 3.800 Units transferred to finished goods 17.500 22,000 Units in ending work in process 4.500 6.100 March April Express everything in UNITS Beginning work in process 6,000 x0.80%-4,800 3,800 x 0.35% -1,330 Started and completed 17,500 22,000 Ending work in process 4,500 x 0.50%= 2,250 6,100 x 0.30% 1.830 Total equivalent units 24,350 25,160 March April Express everything in Total manufacturing cost per equivalent unit Direct materials cost per equivalent unit S6,786,360/24,550 - 5276.43 $7,703,280/25,160 - 306.17 $965,460/24,550 - $39 33 $1,100,310/25,160 - 543.73