The following data pertains to Lam Company's manufacturing operations:

Inventories $4/14/30$

Direct Materials $ $18,000$ $ $15,000$

Work in Process $9,0006,000$

Finished Goods $27,00036,000$

Additional information for the month of April:

Direct materials purchased $ $32,000$

Direct labor $30,000$

Direct labor rate per hour $10\mathrm{.}00$

Factor overhead incurred $40,000$

Overhead is applied at $$12$ per direct labor hour.

For the month of April, conversion cost incurred was: