In April, assume the Company purchased $85,000 of raw materials and used $75,000 in production.

The Company incurred $150,000 of direct labor expenses and $94,000 of overhead applied in April. They incurred $25,000 of marketing expenses in April. The beginning work in process account was $15,000 and ending was $21,000. The beginning finished goods account was $5,000 and ending was $2,000.

How much was moved from work in process to finished goods in April?