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 in beginning WIP Inventory Beginning WIP Inventory degree of completion Costs in beginning WIP Inventory New units started Costs added to WIP Inventory this period Units completed Units in ending WIP Inventory Ending WIP Inventory degree of completion Units 800 14,800 14,600 1,000 Plastic 100% $3,056 Mesh 100% 100% $68,080 $6,900 The conversion costs are added evenly throughout this manufacturing process. $254 0% Conversion Costs 70% $2,318 $97,512 30%