Sunland Manufacturing Inc. has the following cost and production data for the month of April Units in beginning work in process 17,300 Units started into production 104,900 Units completed and transferred 90,700 Units in ending work in process 31,500 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 Direct labour Manufacturing overhead Costs incurred during April include: $64,200 21,600 16,700 Direct materials $550,725 Direct labour 194,400 Manufacturing overhead 395,642