1. The inventory at April 1, 2010, and the costs charged to Work in Process-Department B during April for Hawk Company are as follows: During April, all direct materials are transferred from Department A; the units in process at April 1 were completed; and, of the 10,000 units entering the department, all were completed except 1,200 units, which were 25% completed as to conversion costs. Inventories are costed by the first-in, first-out method. Prepare a cost of production report for April. E.4