Kenton Industrial Corporation uses the weighted-average method in its process costing system. During April, the Baker Assembly Department completed its processing of 25,300 units and transferred them to the next department. The cost of beginning inventory and the costs added during April amounted to $659,490 in total. The ending inventory in April consisted of 4,000 units, which were 50% complete with respect to materials and 30% complete with respect to labor and overhead. The costs per equivalent unit for the month were as follows:

	Materials		Labor		Overhead
Cost per equivalent unit	$	12.80	$	3.50	$	8.20

Required:

1.	Compute the equivalent units of materials, labor, and overhead in the ending work in process inventory for the month.

Materials

Labor

Overhead

Equivalent units in ending work in process inventory

2.	Compute the cost of ending work in process inventory and of the units transferred to the next department for April.

	Materials	Labor	Overhead	Total
Cost of ending work in process inventory	$	$	$	$
Cost of units completed and transferred out	$	$	$	$

3.	Prepare a cost reconciliation for April. (Note: You will not be able to break the cost to be accounted for into the cost of beginning inventory and costs added during the month.)... Please do this in chart form