complete. Ending work$-$in$-$process is composed of $800$ units, $50\%$ complete. Direct materials for the month of April were added to $5,000$ new units. Compute the following:

a$.$ Calculate equivalent units for materials and conversion costs.

b$.$ Complete the production cost report.

Note: Round your answers to the nearest whole dollar.

Note: Use the rates automatically computed in a$.$ EXACTLY as displayed in your computations.

$\backslash$table$[[,,,,$Equivalent Units$],[$Where do the units come from?,Where do the units go$?,\backslash$table$[[\%$ Work$],[$Done$]],\backslash$table$[[$Direct$],[$Material$]],\backslash$table$[[\%$ Work$],[$Done$]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Beginning Inventory,$500vv,$Complete$/$Transferred$,0x,100\%vv,0,100\%vv,0],[$Started$,5,000vv,$Ending Inventory,$800vv,100\%vv,800,50\%vv,400],[$Total$,5,500,$Total,$800,,800,,400]]$

$\backslash$table$[[$Product Cost Report$],[$Where do the units come from?,$\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Beginning Inventory,$$,11,000,$$$,2,900vv,$$$,8,100vv$