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The inventory at Apil 1, 2012, and the costs charged to Work in Process-Department 8 during April for Hawk Company are as follows: 500 units, 60% completed From Department A, 10,000 units Direct labor Factory overhead $ 3,460 36,300 7,960 12,500 During April, all direct materials are transferred from Department A, the unts in process at Apri 1 were completed, and o f the 10,000 unts entering the department, all were completed except 1,200 units which were eted as to conversion costs. Inventories are costed by the first-in, first-out method. Hide