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

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

2. Calculation of equivalent units.

		Equivalent Units
	Physical Units	Direct Material	Conversion
Total units accounted for	0
Total equivalent units		0	0