! Required information [The following information applies to the questions displayed below.] Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (100% complete for materials, 40% for conversion) Direct materials Conversion cost Number of units started April costs Direct materials Conversion cost Work in process, April 30 (100% complete for materials, 20% for conversion) Required: 49,000 units $ 77,000 $ 107,000 155,000 units $ 223,000 $ 333,000 78,500 units