In April, there was no beginning inventory. Units started, completed, and transferred were 675,000. Units in process on April 30 were 249,000. Each unit in ending work in progress was 35% converted. Costs incurred during April were direct materials at $4,158,000 and conversion costs at $1,905,375.

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 progress.