Reutter, Inc. makes a single product and uses the FIFO method of process costing.The company's product goes through two processing departments - Etching and Wiring - which completes the process.This problem focuses on the Writing department which received the 'etched' products and then completes them by adding appropriate writing.In Wiring, the direct materials are placed into production when the process is 35% complete.Conversion costs are incurred evenly throughout the process.The relevant information for April is below:

Beginning work in process inventory

10,000 items, 30%complete as to conversion

Units startedin April

170,000 units

Ending work in process inventory

20,000 items,40%complete as to conversion

Transferred-InMaterialsConversion

Cost of beginning work in process

$7,000 $8,500$4,900

Current costs in April

$187,000$153,000$ 244,200

REQUIRED:

Complete the table and submit the following table including the T-Accounts.