30. (Standard process costing; variances) DiskCity Products manufactures 3.5-inch preformatted computer disks and uses a standard process costing system. All material is added at the start of production, and labor and overhead are incurred equally throughout the process. The standard cost of one disk is as follows:

Direct material $0.13 Direct labor 0.02 Overhead 0.11 Total cost $0.26 The following production and cost data are applicable to April 2001:

Beginning inventory (45% complete) 17,000 units Started in April 130,000 units Ending inventory (65% complete) 14,400 units Current cost of direct material $18,400 Current cost of direct labor 2,598 Current cost of overhead 15,000

a. What cost is carried as the April beginning balance of Work in Process Inventory?

b. What cost is carried as the April ending balance of Work in Process Inventory?

c. What cost is transferred to Finished Goods Inventory for April?

d. Using the FIFO method, what are the total direct material, direct labor, and overhead variances for April?