1 The Townsend Tractor Company manufactures small garden tractors on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each tractor must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. T Tractor uses weighted-average costing. ownsend Data for the Assembly Department for April 2008 are: Work in process, beginning inventory Direct materials ( 100% complete) Conversion costs (40% complete) 400 units Units started during April Work in process,ending inventory: Direct materials (100% complete) Conversion costs (80% complete) 1,200 units 250 units Costs for April 2008: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during June Conversion costs added during June $220,000 $700,000 $1,175,000 What are the equivaienit unlhs fos direct materials and conversion costs respectively, for Apri? ii. What is the total amount debited to the Work-in-Process account during the iii. What is the direct materials cost per equivalent unit during April? i What is the conversion cost per equivalent unit in April? . What amount of direct materials costs are assigned to the ending Work-in- month of April? Process account for April? vi. What amount of conversion costs are assigned to the ending Work-in-Process account for April