The Cruise Salad Company began April with 25,000 cases of its Thousand Island dressing in work-in-process inventory. This inventory was valued at $225,000. During April, Cruise started 125,000 cases into production. On April 30, Cruise had 15,000 cases still in process, which production personnel estimate to be 50% complete.
Cruise accumulates all of its manufacturing costs in a single pool. During April, Cruise spent a total of $3,978,750 on manufacturing costs for its Thousand Island dressing.

Required:
a. Compute the number of cases finished during April.
b. Compute the number of equivalent units for cases finished during April and for cases still in process at the end of April.
c. Compute the total costs to account for.
d. Determine the cost per equivalent case.
e. Determine the cost of the cases finished during April and the cost of cases still in process at the end of April.