Goodson Corporation assembles various components used in the telecommunications industry. The company's major product, a relay switch, is the result of assembling three parts: XY634, AA788, and GU321. The following information relates to activities of April:

Beginning work-in-process inventory: 4,000 units, 75 percent complete as to conversion; cost, $286,000 (direct materials, $220,000; conversion cost, $66,000).

Production started: 25,000 units.

Production completed: 24,000 units.

Ending work-in-process inventory: 5,000 units, 40 percent complete as to conversion.

Direct materials used: XY634, $267,000; AA788, $689,000; GU321, $448,000.

Hourly wage of direct laborers, $20; total direct-labor payroll, $126,500.

Overhead application rate: $60 per direct-labor hour.

All parts are introduced at the beginning of Goodson's manufacturing process; conversion cost is incurred uniformly throughout production.