6-47 Steps in Preparing a Production Report Stillwater Designs expanded its market by becoming an original equipment supplier to Rece Wrangler. Stillwater Designs produces factory upgraded speakers specifically for Jeep OBJECTIVE23 KIKICKER y, Th se. Stillwater Designs assemble the product by placing e Kicker components and speaker cabinets are outsourced with assembly remain- the speakers and other com- Wrangler binets that define an audio package upgrade and that can be placed into the Jeep ponents in Wrangler roducing the desired factory-installed appearance. Speaker cabinets and associated components are added at the beginning of the assembly process. Assume that Stillwater Designs Kicker uses the weighted average method to cost out the audio pack- age. The following are cost and production data for the assembly process for April: Production: Units in process, April 1, 60% complete Units completed and transferred out Units in process, April 30, 20% complete Costs: WIP, April 1: 60,000 150,000 30,000 Cabinets Kicker components Conversion costs 1,200,000 12,600,000 5,400,000 Costs added during April: Cabinets Kicker components Conversion costs S 2,400,000 25,200,000 8,640,000 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