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Pow, Equivalent Units, Unit Costs, No Beginning WIP Inventory Activity-Based Costing, Dec Morav, Inc. produces a subassembly used in the production of hydraulic cylinders. The subassemblies are produced in three departments: Plate Cutting Rod Cutting and Welding Materials are added at th beginning of the process Overhead is applied using the following drivers and activity rates: Actual Usage Driver Rate (by Plate Cutting) Direct labor cost 160 of direct labor $87,840 Inspection hours 340 per hour 4,002 hours Number of moves $100 per move 1,680 moves During the first quarter the Plate Cutting Department used 22,100 hours (direct, indirect, and machiners) to produce the quarter's output. Other Quarterly data for the Plate Cutting Departmentares follows: Beginning work in process, Ianuary 1 Units started 90,000 Direct materials cost $540,000 Units, ending work in process (100% materials conversion, March 31 6,000 Required: 1. Prepare a phylow schedule. If an answer is zero, unter "0". Mckay, Inc. Physical Tow schedule Units to account for Yotalitate sunt for Unted for re E.L. Total units accounted for 90,000 2. Calculate equivalent units of production for: Equivalent Units a. Direct Materials 90,000 b. Conversion Costs 87,840 3. Calculate unit costs for the following. Round your answers to the nearest cent. a. Direct materials 6.00 per unit b. Conversion costs 5.33 per unit