Total units accounted for 300 000 Direct material Conversion Total Work in process, 1 April 5 58 500 $24 000 $ 82 500 Costa incurred during April 114 000 76 400 190 400 Total costs to account for $172 500 5100 400 5272 900 Required 1. Prepare a schedule of equivalent units for Steelwork. 2. Calculate the costs per equivalent unit. 3. Calculate the cost of goods completed and transferred out during April 4. Calculate the cost of spoiled units during April. 5. Calculate the cost remaining in the work in process inventory on 30 April