Sheridan Company reported the following information for the month of April:

Units

Work in Process

Beginning inventory, April $1,8,300$

Added to production $44,700$

Completed and transferred out

Ending inventory, April $30$

$6,500$

Ending inventory was $100\%$ complete with respect to materials and $83\%$ complete with respect to conversion costs.

Sheridan also reported the following cost information in April:

Costs

Materials

Conversion

Work in Process

Beginning inventory, April $1$

$$11,360$

$$14,443$

Added to production

$69,200$

$162,000$