Exercise $18\mathrm{.}5($Algo$)$ Computing Costs per Equivalent Unit $($LO$18-2,$ LO$18-3,$ LO$18-4,$ LO$18-5)$

Old Victrola, lnc$.,$ produces top$-$quality stereos and uses process costing. The manufacture of stereos is such that direct materials, labor, and overhead are all added evenly throughout the production process. Due to the smooth production process, only one cost category$-$manufacturing costs$-$is used for equivalent unit calculations. Old Victrola had the following cost and production information available for the months of March and April.

$\backslash$table$[[,$March,April$],[$Direct materials costs,$978,460,$$$1,168,310$