4)A Company manufactures small boats.Materials are added at the beginning of the process and conversion costs are incurred evenly throughout the process.Data for April follows:

:Production Data

Units

Percent Complete

Units in process, April 1

1000

60%

Units started into production

4000

Units in process, April 30

1500

20%

Cost Data

Work in process, April 1:

Costs added:

Materials

$25,500

Materials

$90,000

Labour

3,000

Labour

12,000

Manufacturing overhead

6,000

Manufacturing overhead

18,900