Question 33 Montreal Manufacturing Inc. has the following cost and production data for the month of April. Beginning WIP Started in production Completed production Ending WIP 16,700 units 105,000 92,500 29,200 g of process. 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 process Costs pertaining to the month of April are as follows: Beginning inventory costs are: Materials Direct labour Factory overhead $64,400 18,300 15,300 Costs incurred during April include: Materials Direct labour Factory overhead $603,750 194,600 384,484