A department of Jamestown Textiles produces cotton fabric. All direct materials are introduced at the start of the process. Conversion costs are incurred uniformly throughout the process. In April, there was no beginning inventory. Units started, completed and transferred were 650,000. Units in process on 30 April were 220,000. Each unit in ending work in process was 60 per cent converted. Costs incurred during April were direct materials at €3,654,000 and conversion costs at €860,200.

1. Compute the total work done in equivalent units and the unit cost for April.
2. Compute the cost of units completed and transferred. Also, compute the cost of units in ending work in process.