Recently, Stillwater Designs expanded its market by becoming an original equipment supplier to Jeep Wrangler. Stillwater Designs produces factory upgraded speakers specifically for Jeep Wrangler. The Kicker components and speaker cabinets are outsourced with assembly remaining in hous. Stillwater Designs assembles the product by placing the speakers and other components in cabinets that diffne an audio package upgrade and that can be placed into the Jeep Wrangler, producing the desired factory-installed appearance. Speaker cabinets and associated Kicker components are added at the beginning of the assembly process. Assume that Stillwater Designs uses the weighted average method to cost out the audio package. The following are cost and production data for the assmbly process for April:Production Units in process, April 1, 60% 60,000Units completed and transferred out 150,000Units in process, April 30, 20% completed 30,000Costs: WIP, April 1: Cabinets $1,200,000Kicker components 12,600,000Conversion costs 5,400,000Costs added during April: Cabinets $2,400,000Kicker components 25,200,000Conversion 1. Prepare a physical flow analysis for the assembly department for the month of April.2. Calculate equivalent units of production for the assembly department for the month of April3. Calculate unit cost for the assembly department for the month of April.4. Calculate the cost of unit transferred out and the cost of EWIP inventory5. Prepare a cost reconciliation for the assembly department for the month of April.