Moravia Company processes and packages cream cheese. The following data have been compiled for the month of April. Conversion activity occurs uniformly throughout the production process. Work in process, April ll3,000 units: Direct material: 100% complete, cost of $ 17,000 Conversion: 20% complete, cost of 4,000 Balance in work in process, April 1 $ 21,000 Units started during April 122,000 Units completed during April and transferred out to finishedgoods inventory 100,000 Work in process, April 30: Direct material: 100% complete Conversion: 30% complete Costs incurred during April: Direct material $ 131,500 Conversion costs: Direct labor $ 47,200 Applied manufacturing overhead 104,605 Total conversion costs $ 151,805