SB (Algo) Calculating Equivalent Units, Cost per Equivalent Unit, Reconciling the Cost of Work in Process [LO 3-2, 3-4] Skip to question [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) 54,000 units Direct materials $ 82,000 Conversion cost $ 112,000 Number of units started 160,000 units April costs Direct materials $ 228,000 Conversion cost $ 338,000 Work in process, April 30 (100% complete for materials, 20% for conversion) 81,000 units