Moravia Company processes and packages cream cheese. The following data have been compiled for the month of April. Conversion activity occurs uniformly throughout the production process.

Work in process, April 112,000 units:
Direct material: 100% complete, cost of	$	16,000
Conversion: 20% complete, cost of		3,900
Balance in work in process, April 1	$	19,900
Units started during April		120,000
Units completed during April and transferred out to finished-goods inventory		97,000
Work in process, April 30:
Direct material: 100% complete
Conversion: 25% complete
Costs incurred during April:
Direct material	$	300,800
Conversion costs:
Direct labor	$	47,000
Applied manufacturing overhead		97,150
Total conversion costs	$	144,150

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

Required:

1. Analysis of physical flow of units.

2. Calculation of equivalent units.

3. Computation of unit costs. (Round "Cost per Equivalent Unit" to 2 decimal places.)

4. Analysis of total costs. (Round "Cost per Equivalent Unit" to 2 decimal places.)