David's Frozen Pizzas uses FIFO process costing. Selected production and cost data follow for April 2024.

Requirement 2. Use the information in the table and the information in Requirement 1 to compute the equivalent units of production for direct materials, and conversion costs for the

- Data table Prepping Department Units to account for: Beginning work-in-process, March 31 Started in April 45,000 60,000 105,000 Total units to account for Units accounted for: 45,000 Completed and transferred out during April: From beginning work-in-process inventory Started and completed during April Ending work-in-process, April 30 25,000 35,000 105,000 Total units accounted for Requirement 1a. On March 31, the Prepping Department beginning Work-in-Process Inventory was 35% complete for materials and 90% complete for conversion costs. This means that for the beginning inventory % of the materials and % of the conversion costs were added during April. Requirement 1b. On April 30, the Prepping Department ending Work-in-Process Inventory was 30% complete for materials and 65% complete for conversion costs. This means that for the ending inventory % of the materials and % of the conversion costs were added during April. David's Frozen Pizzas Production Cost Report - Prepping Department (Partial) Month Ended April 30 Equivalent Units Physical Direct Conversion Units Materials Costs UNITS Units to account for: Total units to account for Units accounted for: Transferred to Cooking Department Total units accounted for