Alpha Company has two departments: Printing and Binding. Each department has one direct-cost category (direct materials) and one indirect-cost category (conversion costs). Books that have undergone the printing process are immediately transferred to the Binding department. Direct material is added when the binding process is 70% complete. Conversion costs are added evenly during binding operations. When those operations are done, the books are immediately transferred to Finished Goods. The following is a summary of the April 2017 operations of the binding department:

Physical Units Transferred-In Direct Conversion (books) Costs Materials Costs Beginning work in process 1,260 $ 39,060 $ 0 $16,380 Degree of completion, beginning work in process 100% 0% 50% Transferred in during April 2017 2,880 Completed and transferred out during April 3.240 Ending work in process (April 30) 900 Degree of completion, ending work in process 100% 0% 70% Total costs added during April $155,520 $28,188 $84,240