[Solved] Answer the following questions using the information below: The Townsend Tractor Company manufactures small garden tractors on a highly automated assembly line.Its costing system uses two cost categories,direct materials and conversion costs.Each tractor must pass through the Assembly Department and the Testing Department.Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production.Townsend Tractor uses weighted-average costing. Data for the Assembly Department for April 2018 are: -What is the direct materials cost per equivalent unit during April? A)$1241.94 B)$1250.00 C)$575.00 D)$581.25 Hornworts: A group of non-vascular plants belonging to the phylum Anthocerotophyta, known for their horn-like sporophytes. Liverworts: Simple plants that are non-vascular, meaning they do not have specialized tissues for water and nutrient transport, part of the bryophytes group. Gymnosperms: A group of seed-producing plants that includes conifers, cycads, Ginkgo, and gnetophytes, characterized by unenclosed or "naked" seeds. Microphylls: Small, often single-veined leaves found on some plants, particularly those belonging to the lycophytes group.