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 $ 15,000 Conversion: 25% complete, cost of 3,800 Balance in work in process, April 1 $ 18,800 Units started during April 118,000 Units completed during April and transferred out to finished-goods inventory 94,000 Work in process, April 30: Direct material: 100% complete Conversion: 35% complete Costs incurred during April: Direct material $ 284,000 Conversion costs: Direct labor $ 46,800 Applied manufacturing overhead 97,574 Total conversion costs $ 144,374 4. Complete the following schedule for the month of April, to analyze total costs. Use the weighted-average method of process costing. (Round "Cost per Equivalent Unit" to 2 decimal places.)

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. $ 15,000 3,800 $ 18,800 118,000 94,000 Work in process, April 1-12,000 units: Direct material: 100% complete, cost of Conversion: 25% complete, cost of Balance in work in process, April 1 Units started during April Units completed during April and transferred out to finished-goods inventory Work in process, April 30: Direct material: 100% complete Conversion: 35% complete Costs incurred during April: Direct material Conversion costs: Direct labor Applied manufacturing overhead Total conversion costs $284,000 $ 46,800 97,574 $144,374 4. Complete the following schedule for the month of April, to analyze total costs. Use the weighted average method of process costing. (Round "Cost per Equivalent Unit" to 2 decimal places.) Number of Equivalent Units Cost per Equivalent Unit Total Cost Cost of goods completed and transferred Direct material (Ending WIP Inventory) Conversion (Ending WIP Inventory) Total costs accounted for $ 0