Maxima canines produces manufacturing toys for dogs and cats. The most popular toy is a small ball that dispenses tiny treats and is placed within a larger ball. To get the treats, dogs must roll the balls around until the treat falls out. These balls are mass produced from plastic. Direct materials are introduced at the beginning of the process, and conversion costs are incurred evenly throughout the manufacturing process. Once each unit is completed , it is transferred to finished goods. Data for the month of March are as followed : Beginning work in process (WIP) (30%) Direct materials. $25,000 Conversion costs. 3,000 Total 28,000 Units started in March. 80,000 units Units completed & transferred out during 88,000 Ending WIP inventory. (50% complete). 12,000 Direct materials cost added during March 220,000 Conversion costs added during march. 74,000 Prepare a process cost report using weighted averages method Suppose the percentages completion of ending WIP is overestimated at the end of March. How does this measurement error affect the process costing result in March and April