DADA Electronics makes CD players in 3 processes: programming, and packaging. Direct materials are added at the starting of the assembly process. Conversion costs are incurred evenly throughout the process. The Assembly Department had no work in process on March 31. In mid - April, DADA Electronics started production on 100,000 CD players. Of this number, 76100 CD players were assembled during April and transferred out to the Programming Department. The April 30 work in process in the Assembly Department was 40% of the way through the assembly process. Direct materials costing $375,720 were placed in production in Assembly during April, and direct labor of $157,700 and manufacturing overhead of $98,595 were assigned to that department.

Requirements
1.    Sketch a time line for the Assembly Department.
2.    Use the time line to help you compute the number of equivalent units and the cost per equivalent unit in the Assembly Department for April.