Question 31 Montreal Manufacturing Inc. has the following cost and production data for the month of April Beginning WIP Started in production Completed production Ending WIP 17,000 units 102,600 92,200 27,400 The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process Costs pertaining to the month of April are as follows Beginning inventory costs are Materials Direct labour Factory overhead $65,000 21,100 16,900 Costs incurred during April include Materials Direct labour Factory overhead $533,520 194,400 381,952