Cullumber Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 19,800 Units started into production 103,800 Units completed and transferred 94.200 Units in ending work in process 29.400 The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Beginning inventory costs are: Direct materials Direct labour Manufacturing overhead Costs incurred during April include: Direct materials $63.100 21.300 15.300 $581,280