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) 52,000 units Direct materials 80,000 $110,000 Conversion cost Number of units started 158,000 units April costs $226,000 Direct materials Conversion cost $336,000 Work in process, April 30 (100% complete for materials, 20% for conversion) 80,000 units Required: Using the weighted-average method, complete each of the following steps