please make visual representation

a. Turn in EXCFL, file using FORMULAS to complete the cost sheet. ( 50 points) b. Find the total number of units to be assigned cost during the month of April? ( 5 points) c. What are the total equivalent units for Direct materials? ( 5 points) d. What are the total equivalent units for conversion cost? (10 points) e. What is the cost per equivalent unit for direct materials? ( 5 points) f. What is the convention cost per equivalent unit? ( 5 points) g. Allocate cost to units transferred out and partially completed. (10 points) h. Considering the current economic conditions, would you recommend your company outsource raw materials from China or get them from the U.S. Explain the reason for your decision in paragraph format. (10 points)