Required information The following information applies to the questions displayed below.) 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. $18.000 4,900 $ 22,900 140,000 127,000 Work in process, April 1-12,000 units: Direct material: 100% complete, cost of Conversion: 208 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 Conversion: 30% complete Costs incurred during April: Direct material Conversion costs: Direct labor Applied manufacturing overhead Total conversion costs $498.800 $ 49,000 147.850 $196.850 Prepare schedules to accomplish each of the following process-costing steps for the month of April. Use the weighted- average method of process costing. 1. Analysis of physical flow of units. Work in process, April 1 Units started during April Physical Units 12,000 140,000 Total units to account for Units completed and transferred out during April Work in process, April 30 Conversion costs Total units accounted for 152,000 127,000 25,000 152,000 1:50:13 Equivalent Units Direct Conversion Material 127,000 127,000 25,000 12,000 Physical Units 127,000 25,000 Units completed and transferred out during April Work in process, April 30 152.000 Total units accounted for Total equivalent units 152,000 139,000 3. Computation of unit costs. (Round "Cost per Equivalent Unit" to 2 decimal places.) ( 8 01:50:00 Total Direct Material $ 18,000 498,800 Units started during April Costs incurred during April Conversion $ 4,900 196,850 $ 22,900 695,650 0 718,550 $ $ $ Total costs to account for Equivalent units Costs per equivalent unit 516,800 152,000 3.40 201,750 139,000 1.45 $ $ $ 4.85 4. Analysis of total costs. (Round "Cost per Equivalent Unit" to 2 decimal places.) Total Cost Number of Equivalent Units 127,000 25,000 12.000 Cost of goods completed and transferred Direct material (Ending WIP Inventory) Conversion (Ending WIP Inventory) Total costs accounted for Cost per Equivalent Unit $ 4,85 $ 3.40 $ 1.45 $ 615,950 85.000 17,400 718,350 $