Hilton Company uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:

Units in beginning work in process inventory -------- 300.

Materials costs ---------------------------------------$6,100

Conversion costs -------------------------------------- $700

Percent complete with respect to materials ----------- 70%

Percent complete with respect to conversion -------- 15%

Units started into production during the month ------7,300.

Units transferred to the next department during the month --6,600.

Materials costs added during the month-------------- $187,900.

Conversion costs added during the month -------------$97,800.

Ending work in process inventory:

Percent complete with respect to materials -------------85%

Percent complete with respect to conversion ----------20%

Prepare schedules to accomplish each of the following process-costing steps for the month of April. Use the FIFO method of process costing.

1.Analysis of Physical flow of units

2.Calculation of equivalent units

3.Computation of unit costs

4.Analysis of total cost