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.

. 1. Computation of unit costs.

Work in process, April 110,000 units: Direct material: 100% complete, cost of Conversion: 20% complete, cost of Balance in work in process, April 1 Units started during April Units completed during April and transferred out to finished-goods inventory Work in process, April 30: Direct material: 100% complete Conversion: 3313% complete $ 22,000 4,500 $ 26,500 100,000 80,000 Costs incurred during April: Direct material $198,000 Conversion costs: Direct labor Applied manufacturing overhead Total conversion costs $ 52,800 105,600 $158,400