Coronado 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, Coronado reported the following activity and cost information for its only production process dedicated to these coffee brewers. Units Plastic Mesh Conversion Costs Units in beginning WIP Inventory 800 Beginning WIP Inventory degree of completion 100% 100% 70% Costs in beginning WIP Inventory $3,056 $254 $2,318 New units started 14,800 Costs added to WIP Inventory this period $68,080 $6,900 $97,512 Units completed 14,600 Units in ending WIP Inventory 1,000 Ending WIP Inventory degree of completion 100% 0% 30% The conversion costs are added evenly throughout this manufacturing process.