department for April (Note: Assume that units are measured in gallons.): UnitInformation Physical flow: Units to account for: Units in beginning work in process Units started Total units to account for Units accounted for: Units completed Units in ending work in process Total units accounted for Equivalent units: Units completed Units in ending work in process Total equivalent units Cost Information Costs to account for: Costs in beginning work in process Costs added by department Total costs to account for Cost per equivalent unit Costs accounted for: Goods transferred out Goods in ending work in process Total costs accounted for