Sheridan Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 17,200 Units started into production 103,800 Units completed and transferred 94,900 Units in ending work in process 26,100 The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Beginning inventory costs are: Direct materials $64,300 Direct labour 19,300 Manufacturing overhead 16,700 Costs incurred du ring April include: Direct materials $576,090 Direct labour 195,400 Manufacturing overhead 393,724