Blossom Corp. manufactures kitchen appliances and gadgets, like coffee makers and can openers. Recently, the company ramped up production of its iced coffee brewer, anticipating increasing demand in the market. For the month of April, Blossom reported the following activity and cost information for its only production process dedicated to these coffee brewers.

$\backslash$table$[[,$Units,Plastic,Mesh,Conversion Costs$],[$Units in beginning WIP Inventory,$700,,,],[$Beginning WIP Inventory degree of completion,,$100\%,100\%,70\%$