2. The Hoed Corp. manufactures hats. All material is placed in process at the beginning of the period in Department A and conversion costs evenly throughout the process. Upon completion goods are immediately transferred to Department B. Department A- Month of April 2000 Status -work in process 3/31/00 50% conversion Units 20,000 completed at a cost of S 300,000 ($ 250,000 material and $ 50,000 conversion) Units started during April - Units completed during April - work in process April 30th were 50% completed 50,000 30,000 40,000 for conversion - Direct material added during April -Conversion cost added during April $ 450,000 $ 100,000 Required Calculate total cost of goods transferred out during April. - Calculate total cost of ending work in process