Answer:
Using the weighted-average method, compute the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the department's output.
Cost per equivalent unit 
Material    
$2,35   
Conversion  
$1,93  
TOTAL Cost per equivalent unit  
Material  
$968.840  
Conversion  
$697.890  
TOTAL
$1.666.730  
Explanation:
                                                                     Material    Conversion  
 Units transferred to the next department    320,000   320,000  
 Materials  90%                                                       102,000   91,800  
 Conversion Cost 40%                                        102,000    40,800
 Equivalents Units Production                        	411,800    360,800
 Cost of beginning work in process inventory	$ 118.472	$ 48.594
 Costs added during the period                    	$ 850.368	$ 649.296
 TOTAL COST                                            	$ 968.840	$ 697.890
 Equivalents Units Production                      411.800    360.800
 Cost per equivalent unit                                  $2,35        $1,93  
 Units completed and transferred out:          
 Equivalent units of production (a)    411.800   360.800  
 Cost per equivalent unit                 $968.840   $697.890                     $1.666.730