Ebony Company uses the weighted-average method of process costing to assign production costs to its products. Information for April follows. Assume that all materials are added at the beginning of its production process, and that direct labor and factory overhead are added uniformly throughout the process.

Required
Fill in the blanks labeled a through uu in the following process cost summary.

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Goods in process Inventory, April 1 (4,000 units, 100% complete with respect to direct materials, 80% complete with respect to direct labor and overhead; includes $90.000 of direct materlal cost $51,200 In direct labor cost. $61,440 overhead cost) Unlts started in April Unlts completed and transferred to finished goods Inventory .. Goods ln process inventory, April 30 ( units, l 00% complete with respect to direct $202.640 56,000 46,000 materials, 40% complete with respect to direct labor and overhead) . . . . . . . . . . . . Costs Incurred In April Direct materlals Direct labor.... Overhead applied at 120% of direct labor cost....................................-. $750,000 $310,000 EBONY COMPANY Process Cost Summary For Month Ended April 30 Costs Charged to Production Costs of beginning goods in process Direct materlals $ 90,000 51,200 61.440 $202.640 Direct labor Factory overhead Costs Incurred this perlod Direct materials Direct labor . 310,000 Factory overhead Total costs to account for (a Unit Cost Information Unlts to account for Beginning goods In process Unlts started this perlod . Total unlts to account for 4,000 56,000 (e_ Units accounted for Completed and transferred out Ending goods In process ...(d 46,000 Direct Materials Direct Labor Factory Overhead Equivalent Units of Production (EUP) Unlts completed and transferred out Unlts of ending goods in process Matertals Direct labor Factory overhead 100% 40% 40% X (m) LEUP (n)-- Equivalent unlts of production (EUP) X P (rEUP