Problems Moravia Company processes and packages cream cheese. The following data have been compiled for the Problem 12 month of April. Conversion activity occurs uniformly throughout the production process. Work in process, April 1-10,000 units: Direct material: 100% complete, cost of Conversion: 20% 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 $ 22,000 4,500 $ 26,500 100,000 80,000 Straightforward FIFO Process Costing; Step-by- Step Approach Conversion: 33% complete Costs incurred during April: Direct material Conversion costs: $198,000 Required: Direct labor.... Applied manufacturing overhead Total conversion costs. $ 52,800 105,600 $158,400 Prepare schedules to accomplish each of the following process-costing steps for the month of April. Use the FIFO 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.