Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Units Complete Percent Complete Beginning work in process inventory 81,000 65% 35% Units started this period 427,000 Completed and transferred out 405,000 Ending work in process inventory 103,000 80% 30% The production department had the cost information below. Beginning work in process inventory Direct materials Conversion $ 222,485 65,382 $ 287,867