complete. Ending work$-$in$-$process is composed of $800$ units, $50\%$ complete. Direct materials for the month of April were added to $5,000$ new units. Compute the following:

a$.$ Calculate equivalent units for materials and conversion costs.

b$.$ Complete the production cost report.

Note: Round your answers to the nearest whole dollar.

$-$Note: Use the rates automatically computed in a$.$ EXACTLY as displayed in your computations.

$\backslash$table$[[$Where do the units come from?,Where do the units go$?,$Equivalent Units$],[\backslash$table$[[\%$ Work$],[$Done$]],\backslash$table$[[$Direct$],[$Material$]],\backslash$table$[[\%$ Work$],[$Done$]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Beginning Inventory,$500,$Complete$/$Transferred$,4700vv,100\%vv,4700,100\%,4700],[$Started$,5000vv,$Ending Inventory,$800vv,100\%vv,800,50\%vv,400],[$Total$,5500,$Total,$5500,,5500,,5100]]$