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In the month of April, a department had 500 units in begnning work in process inventory that were 60% complete as to converston costs. These

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In the month of April, a department had 500 units in begnning work in process inventory that were 60% complete as to converston costs. These units had $66000 of materials costs and $41000 of comversion costs. Materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During Apri.11000 units were completed and transferred out to the finished goods inventory and there were 2000 units that were 2005 complete as to conversion costs in the ending work in process inventory on April 30. During April, manufacturing costs charged to the department were: Materials $1234000 : Conversion costs $1555000. (Round unit material and coversion cost to 0 decimaf place, es. 135.) The cost assigned to the units completed and transferred out to finished goods durine April was: $2708000 $2615000 $2640000 $2665000

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