The Townsend Tractor Company manufactures small garden tractors on a highly automated assembly line. Its' costing system uses two cost categories, direct materials and conversion costs. Each tractor must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production Townsend Tractor uses weighted-average costing.- Data for the Assembly Department for April are: Work in process, beginning inventory 40 units Direct materials (100% complete) conversion costs (40% complete) Units started during April 1,200 units Work in process, ending inventory: 250 units Direct materials (100% complete) Conversion costs (80% complete) Costs for April: Work in process, beginning inventory: Direct materials $230,000 Conversion costs $220,000 Direct materials costs added during June $700,000 Conversion costs added during June $1,175,000 4) What are the Townsend Company equivalent units for direct materials and conversion costs, respectively, for April? A) 250 units; 200 units B) 1,600 units; 1,550 units C) 1,600 units; 1,350 units D) 1,350 units; 1,350 units E) 1,850 units; 1,690 units 5) What is the total amount credited to the Townsend Company Work-in-Process account during the month of April? A) $450,000.00 B) $2,370,000.00 C$1,999,687.50 C) $1,999,687.50 D) $1,875,000.00 E) $2,295,937.50 6) What is the Townsend Company direct materials cost per equivalent unit during April? A) $1,250.00 B)$900.00 c)S575.00 D$581.25 E)$1,241.94 A)$1,250.00 B)$900.00 C)$575.00 D)$ 25 E) $1,241.94 d