Bostwick Chemicals started business on April $1.$ The following operations data are savailable for April for the one solvent it produces.

Gallons

Beginning inventory $0$

Started in April $352,000$

Ending work$-$in$-$process inventory $(75\%$ complete$)41,000$

Costs incurred in April follow.

Materials $ $424,500$

Labor $200,675$

Manufacturing overhead $365,900$

There are never any finished goods at Bostwick Chemicals because all production is to order.

Required:

Compute cost of goods sold for April.

What is the value of work$-$in$-$process inventory on April $30?$