Silver company manufactures kites and has the following available for the month of April:

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) 42,000 units Direct materials Conversion cost $ 70,000 $ 100,000 Number of units started 148,000 units April costs Direct materials Conversion cost $ 216,000 $ 326,000 Work in process, April 30 (100% complete for materials, 20% for conversion) 75,000 units