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Martinson Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows WIP, April1 Transferred in costs in WIP, April 1 Direct materials (100%) in WIP, April 1 Conversion costs (75%) in VIP April 1 Units transferred-in Transferred -in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 12,000 units S79,940 S24,420 S23,400 47,000 S550,900 42,000 S155,500 S239,250 17,000 units