Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows WIP. April Transferred - in costs in WIP April 1 Direct materials (100%) in WIP, April 1 Conversion costs (70%) in WIP. April 1 Units transferred - in Transferred - in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 14.000 units $79,940 $24.420 $23.400 49,000 $550.900 43,000 $155,500 $241.250 20,000 units O A $5.45 OB. $5.19 C. $420 OD. $464 Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows WIP. April Transferred - in costs in WIP April 1 Direct materials (100%) in WIP, April 1 Conversion costs (70%) in WIP. April 1 Units transferred - in Transferred - in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 14.000 units $79,940 $24.420 $23.400 49,000 $550.900 43,000 $155,500 $241.250 20,000 units O A $5.45 OB. $5.19 C. $420 OD. $464