Ellis Co. started April with 12,000 units in process that were 30% complete at a cost of $47,000. During April, the following costs were incurred: direct materials $148,800; direct labor $141,000, and factory overhead $185.400. During April, 66,000 units were completed and transferred to finished goods. There were 8,000 units in process that were 20% completed at April 30, All materials are added at the beginning of the production process and conversion costs are incurred evenly throughout. Use the following charts to find At F below Total % Material | % Conversion Whole to be Uits Completed Completed in Units for Units for to be Equivalent Equivalent Units in April Materials Conversion in Process Started and com Transferred out End. Inve y in Process Total Equivalent Units to account for....... Direct Materials Conversion Costs Costs Total Total costs incurred this Total equivalent units Cost Costs allocated to Beg, Balance Inv uivalent unit & partially completed units: Beg, Balance-To Eq. units x Rate Started and completed Transferred out End. Balance (A) Equivalent units of production for materials costs. (B) Equivalent units of production for conversion costs. (C) Materials cost per equivalent unit. D) Conversion cost per equivalent unit.... (E) Inventory in process, April 30 (F) Cost of goods transferred to finished goods warehouse .S Page 9 of 10