Process Cost Problem CD Corporation is a bottling company, the packaging department has reported the following information for the Month of April 2018. On April 1, 2018 the following were reported: Inventory In-Process-Packaging (8,000 units, 30% complete) $19,500 Finished Goods (2,700 units at $2.75 a unit) 7,425 The following were charged to Work in Process Packaging during April: Direct Materials transferred from Mixing 21,000 units @ $2.10 a unit. $44,100 Direct Labor 11,200 Factory Overhead 7,700 During April 25,500 units were Transferred to Finished Goods and 19,000 units were sold. On April 30 Inventory was as follows Inventory in Process Packaging, 3,500 units (60% complete) Finished Goods 9,200 units