$[$The following information applies to the questions displayed below.$]$

Silver Company manufactures kites and has the following information available for the month of April:

$\backslash$table$[[$Work in process, April $1,],[(100\%$ complete for materials, $40\%$ for conversion$),45,000$ units$],[$Direct materials,$$73,000$

Ending Inventory Conversion

Required $3.$ Cost per Equivalent Unit Direct Materials and Conversion

Required $4.$ Units Cimpleted$-$ Direct Materials, Conversion and Total Cost

Ending Inventory $-$Direct Materials, Conversion and Total Cost