Martinwon Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. The data listed below represents data in the Finishing Department: WIP, April 1 Transferred-in costs in WIP, April 1 Direct materials (100%) in WIP. April 1 Conversion costs (75%) in WIP, April 1 Units transferred-in Transferred-in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 (100% for materials and 50% for conversion costs) 11,000 units $79.940 $24,420 $23,400 47,000 $550,900 45,000 $155,500 $239,250 13,000 units OA 00,000 Om $1,500 OC. 56.000 OD. 58,000