Montreal Manufacturing Inc. has the following cost and production data for the month of April. Beginning WIP | | 17,100 | units | Started in production | | 104,500 | | Completed production | | 91,300 | | Ending WIP | | 30,300 | | 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 | | $66,100 | | Direct labour | | 19,500 | | Factory overhead | | 13,600 | | Costs incurred during April include: | | | | Materials | | $569,525 | | Direct labour | | 199,100 | | Factory overhead | | 359,860 | | | | | |