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.

Required:

Using the FIFO method, prepare a Process Cost Report for April with

$($a$)$ a schedule of equivalent production;

$($b$)$ a unit cost analysis schedule;

$($c$)$ a cost summary schedule;