Case #1 Multiser Inc. has two processing departments (machining and assembly) and uses the weighted- average method of process costing. Conversion costs are added evenly during the production process. Direct materials are added at the beginning of the production process. In April, the following data were recorded for assembly department: Direct materials Conversion Costs $855,000 $506,250 Physical Transferred- units in Costs Work-in-process, April 1* 56,250 $376,875 Started during March 393,750 Good units completed and transferred out 281,250 Work-in-process, April 30^ ? Total costs added during April $2,683,125 * Degree of completion: direct materials, 0%; conversion costs, 30% ^ Degree of completion: direct materials, 100%; conversion costs, 70% $3,498,750 $5,135,625 Required: For April, summarize the total costs to account for, compute the cost per equivalent unit for transferred-in, direct materials, and conversion costs, and assign costs to units completed and transferred out and to units in ending work-in-process