monravia company processes and packages cream cheese.the following data have compiled for the month of April Conversion activity occurs uniformly throughout the production process. work in process, april 1--13,000 units.

direct material: 100% complete , cost of. $17,0000.

conversion : 20% complete cost of 4,000

balance in work process april 1st $21,000

units started during april 122,000

units complete during april and transferred out to finished-good inventory 100,000

work in progress april 30:

direct material 100%

conversion 30%

const incurred april

direct material $320,500

conversion cost :

direct labor. $47,000

applied manufacturing overhead 104,650

total conversion cost 151,805

what is the direct material. conversion. total

work in progress april 1.

cost incurred during april

total cost to account for

equivalent units

costs per unit