[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. Work in process, April 1-13,000 units: Direct material: 100% complete, cost of Conversion: 25% 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: 35% complete Costs incurred during April: Direct material Conversion costs: Direct labor Applied manufacturing overhead Total conversion costs $ 20,000 3,500 $ 23,500 112,000 85,000 $230,000 $ 46,200 84,940 $131,140 4. Complete the following schedule for the month of April, to analyze total costs. Use the weighted-average method of process costing. (Round "Cost per Equivalent Unit" to 2 decimal places.) Cost of goods completed and transferred Direct material (Ending WIP Inventory) Conversion (Ending WIP Inventory) Total costs accounted for Number of Cost per Equivalent Units Equivalent Unit Total Cost