onravia 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 apri; 122,000

units complete during april and transferred out. 100,000

work in progress april 30

direct materil 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

Direct MaterialConversionTotalWork in process, April 1

$

17,000

$

4,000

$

21,000Costs incurred during April320,500151,805472,3050Total costs to account for

$

337,500

$

155,805

$

493,305Equivalent unitsCosts per equivalent unit

$

0.00