The Company produces organic butter for sale. No direct materials other than milk are used. Production data for April 2015 are shown below:

April

Beginning Work in Process Inventory:

Units (liters) 7,100

Direct Materials Costs $2,480

Conversion Costs $5,110

Production during period:

Units started (liters) 288,000

Direct materials costs $100,800

Conversion Costs $251,550

Ending Work in Process Inventory:

Unites (liters) 12,400

The April Beginning Work in Process Inventory was 80% complete for conversion costs;

The April Ending Work in Process Inventory was 20% complete for conversion costs;

Assume that there was no loss from spoilage or evaporation. Using the FIFO method, prepare a Process Cost Report for April with; a schedule of equivalent production; a unit cost analysis schedule; a cost summary schedule;