Shamrock Manufacturing produces automobile parts and batteries. All direct materials are added at the beginning of production, and conversion costs are incurred evenly throughout production. The following production information is for the month of April: Units: Work in process, March 31, (40% complete): 6,200 units Units started in April: 37,800 Units completed during April: 40,400 Work in process April 30, (25% complete): 3,600 units Costs in beginning WIP: Direct materials $ 6,900 Conversion costs 2.100 Total $ 9,000 Costs added this period Direct materials added in April $ 65,700 Conversion costs added in April 40,600 Total $106,300 Write out the journal entries for the FIFO method for April. (Round answers to o decimal places, e.g. 125. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If ne entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit Work-in-Process Inventory Raw Materials Inventory (To record the cost of raw materials used in production during April.) Work-in-Process Inventory Wages and Accounts Payal (To record the conversion costs incurred in production during April) Finished Goods Inventory Work-in-Process Inventory (To record the cost of units transferred to finished goods during April Including the cost of normal spolage)