Recently, Stillwater Designs expanded its market by becoming an original equipment supplier to Jeep Wrangler. Stillwater Designs produces factory upgraded speakers specifically for Jeep Wrangler. The Kicker components and speaker cabinets are outsourced with assembly remaining in hous. Stillwater Designs assembles the product by placing the speakers and other components in cabinets that diffne an audio package upgrade and that can be placed into the Jeep Wrangler, producing the desired factory-installed appearance. Speaker cabinets and associated Kicker components are added at the beginning of the assembly process.

Assume that Stillwater Designs uses the weighted average method to cost out the audio package. The following are cost and production data for the assmbly process for April:

Production
Units in process, April 1, 60%	60,000
Units completed and transferred out	150,000
Units in process, April 30, 20% completed	30,000
Costs:
WIP, April 1:
Cabinets	$1,200,000
Kicker components	12,600,000
Conversion costs	5,400,000
Costs added during April:
Cabinets	$2,400,000
Kicker components	25,200,000
Conversion

1. Prepare a physical flow analysis for the assembly department for the month of April. 2. Calculate equivalent units of production for the assembly department for the month of April 3. Calculate unit cost for the assembly department for the month of April. 4. Calculate the cost of unit transferred out and the cost of EWIP inventory 5. Prepare a cost reconciliation for the assembly department for the month of April.