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Costs Accounted for Transferred Out (40,000 x $11) $440,000 Work in Process, April Materials (5,000 x $4) $20,000 Conversion Costs (2000 x $7) $14,000 $34,000

Costs Accounted for Transferred Out (40,000 x $11) $440,000 Work in Process, April Materials (5,000 x $4) $20,000 Conversion Costs (2000 x $7) $14,000 $34,000 $474,000 Total Costs 5000 x 40%

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