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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 114,000 units:
Direct material: 100% complete, cost of	$	15,000
Conversion: 25% complete, cost of		4,600
Balance in work in process, April 1	$	19,600
Units started during April		134,000
Units completed during April and transferred out to finished-goods inventory		118,000
Work in process, April 30:
Direct material: 100% complete
Conversion: 30% complete
Costs incurred during April:
Direct material	$	443,800
Conversion costs:
Direct labor	$	48,400
Applied manufacturing overhead		133,690
Total conversion costs	$	182,090

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

3. Computation of unit costs. (Round "Cost per Equivalent Unit" to 2 decimal places.)

3. Computation of unit costs. (Round "Cost per Equivalent Unit" to 2 decimal places.)

3. Computation of unit costs. (Round "Cost per Equivalent Unit" to 2 decimal places.)

Direct Material Conversion Total

Work in process, April 1

Costs incurred during April

Total costs to account for

Equivalent units

Costs per equivalent unit