Montreal Manufacturing Inc. has the following cost and production data for the month of April. Beginning WIP | | 17,300 | units | Started in production | | 100,400 | | Completed production | | 94,500 | | Ending WIP | | 23,200 | | The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Beginning inventory costs are: | | | | Materials | | $66,900 | | Direct labour | | 19,600 | | Factory overhead | | 13,800 | | Costs incurred during April include: | | | | Materials | | $582,320 | | Direct labour | | 199,600 | | Factory overhead | | 360,800 | | | | | |