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 113,000 units:
Direct material: 100% complete, cost of	$	20,000
Conversion: 25% complete, cost of		3,500
Balance in work in process, April 1	$	23,500
Units started during April		112,000
Units completed during April and transferred out to finished-goods inventory		85,000
Work in process, April 30:
Direct material: 100% complete
Conversion: 35% complete
Costs incurred during April:
Direct material	$	230,000
Conversion costs:
Direct labor	$	46,200
Applied manufacturing overhead		84,940
Total conversion costs	$	131,140

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.)