The following data pertains to Lam Co.'s manufacturing operations: 14 4/30 $18,000 $15,000 6,000 27,000 36,000 Inventories Direct Materials Work in Process Finished Goods 9,000 Additional information for the month of April: Direcet naborais purchased$321 000 Direct labor Direct labor rate per hour Factor overhead incurred $32,000 30,000 10.00 40,000 Overhead is applied at $12 per direct labor hour. For the month of April, conversion cost incurred was