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 110,000 units: Direct material: 100% complete, cost of ___________________________________________________________________________________________________ $ 22,000 Conversion: 20% complete, cost of ............................................................................................................... 4,500 Balance in work in process, April 1 __________________________________________________________________________________________________________ $ 26,500 Units started during April ............................................................................................ 100,000 Units completed during April and transferred out to nishedgoods inventor}.r __________________________________________ 30,000 Work in process, April 30: Direct material: 100% complete Conversion: 33 1/3 % complete Costs incurred during April: Direct material _________________________________________________________________________________________________________________________ $ 198,000 Conversion costs: Direct labor _____________________________________________________________________________________________________________________________ $ 52,800 Applied manufacturing overhead ____________________________________________________________________________________________ 105,600 Total conversion costs ____________________________________________________________________________________________________________ $158,400 Required: Prepare schedules to accomplish each of the following process-costing steps for the month of April. Use the weighted-average 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 costs. 5. Build a spreadsheet: Construct an Excel spreadsheet to solve all of the preceding requirements. Show how the solution will change if the following data change: the April 1 work-inprocess costs were $66,000 for direct material and $18,000 for conversion