Rhino Car Wax makes its best-selling car wax in Mobile, Alabama. The production process begins by mixing all of the required materials. In a series of steps, the mix is then converted to a finished car wax paste. Rhino incurs conversion costs uniformly throughout the process. Rhino began April with 11,250 cases of car wax in beginning work-in-process inventory.
These cases were valued at $281,812.50, with $118,125 being the cost of materials and the remainder being conversion costs. Rhino estimated its April beginning WIP inventory to be 100% complete with respect to materials and 60% complete with respect to conversion costs.
On April 1, Rhino started enough material for 80,000 cases of the finished wax. By the end of April, Rhino had completed work on a total of 85,000 cases and assessed ending WIP inventory to be 70% complete with respect to conversion costs. Finally, Rhino spent $830,875 on materials and $2,008,125 on conversion costs during April.

Required:
Prepare Rhino’s process-costing report for April. What is Rhino’s COGM for April and the cost of its ending WIP inventory on April 30?