A department of Troy Textiles produces cotton fabric. All direct materials are introduced at the start of the process. Conversion costs are incurred uniformly throughout the process In April, there was no beginning inventory. Units started, completed, and transferred were 685,000. Units in process on April 30 were 249,000. Each unit in ending work in process was 65% converted. Costs incurred during April were direct materials at $4,763,400 and conversion costs at $1,947,755. Requirements 1. Compute the total work done in equivalent units and the unit cost for April. 2. Compute the cost of units completed and transferred. Also compute the cost of units in ending work in process. Equivalent Units Physical Direct Flow of Production Units Materials Conversion Started and completed 685,000 685,000 685,000 Work in process, ending inventory 249,000 249,000 161,850 934,000 Units accounted for 934,000 846,850 Work done to date Now compute the units costs for April. (Round to the nearest cent.) Total Direct Costs Materials Conversion Costs to account for Divide by Equivalent units of work done to date Unit costs