A department of Gatineau 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: 650,000. Units in process, April 30: 220,000. Each unit in ending work-in-process was 60 percent converted. Costs incurred during April: direct materials, $3,654,000; conversion costs, $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.