E

Inventory in process, April l, 7,000 gallops; Direct materials cost. for 7,000 gallons Conversion costs, tor 7,000 gallons, 70% completed Total inventory process, April 1 Direct materials cost for April, 62,000 gallons Direct labor cost for April Factory oyerhead applied for April Total production cost to account for Gallons transferred to Packaging in April (includes units in process on April l), 64,000 gallons Inventory in process, April 30, 5,000 gallons, conversion costs 7,000 3,225 10,225 68,000 'I 12.500 9,275 100,000