0 Required information IThe following information applies to the questions displayed below. During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 69,000 were in process in the production department at the beginning of April and 276,000 were started and completed in April. April's beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of April, 91,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. The production department had $960,890 of direct materials and $738,510 of conversion costs charged to it during April. Also, its beginning inventory of $233,655 consists of $208,950 of direct materials cost and $24,705 of conversion costs