Units started and completed Units, beginning work in process: 12,000 x 0% 12,000 x 50% Conversion Direct Materials Costs 40,000 40,000 6,000 Units, ending work in process: 20,000 x 100% 20,000 20,000 25% Equivalent units of output 5,000 60,000 51,000 Costs in beginning work in process were direct materials, $20,000; conversion costs, $70,000. Manufacturing costs incurred during April were direct materials, $240,000; conversion costs, $326,400. Required: 1. Prepare a physical flow schedule for April. Dama Company Physical Flow Schedule Units to account for: Total units to account for Units accounted for: Total units accounted for 2. Compute the cost per equivalent unit for April. If required, round your answer to the nearest cent. per equivalent unit 3. Determine the cost of ending work in process and the cost of goods transferred out. Cost of ending work in process Cost of goods transferred out 4. Prepare the journal entry that transfers the costs from Cutting to Sewing.