Hound Havens produces plastic doghouses as part of a continuous process through two departments: Molding and Finishing. Direct materials and conversion are added throughout the month in both departments, but at different rates. The information presented below was compiled at the end of April:Beginning Inventories (on April 1):

MoldingDepartment FinishingDepartment

Physical units in production carried forward from March 31 2,800 5,000

Costs:

Transferred Molding costs carried forward from March 31 $125,000

Direct materials costs carried forward from March 31 $33,340 15,000

Conversion costs carried forward from March 31 11,180 6,000

Current Production (in April):

Units started during April 48,200 ?

Units in ending inventories as of April 303,4002,000

Costs:

Molding costs transferred to Finishing during April ?

Direct materials costs incurred in April $669,200 $496,000

Conversion costs incurred in April5 21,840 147,600

Percentage of Completion:

Inventories with respect to direct materials on April 1 90% 30%

Inventories with respect to conversion on April 1 30 40

Inventories with respect to direct materials on April 30 80% 25%

Inventories with respect to conversion on April 30 20 30