Refer to the information in Problem 6.38.
Units:
Work in process, March 31: 6,000 units, (40% complete)
Units started in April: 42,000
Units completed during April: 40,000
Work in process April 30: 8,000 units, (25% complete)

Costs in beginning WIP:
Direct materials ... $ 7,500
Conversion costs .... 2,125
Total ........ $9,625

Costs added this period:
Direct materials added in April ...... $ 70,000
Conversion costs added in April .... 42,500
Total ............... $112,500

REQUIRED
Write out the journal entries for April process costs under the FIFO method.