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Texarkana Corporation assembles various components used in the computer industry. The company's major product, a disk drive, is the result of assembling three parts: JR1163, JY1065, and DC0766. The following information relates to activities of April: Beginning work-in-process inventory: 3,000 units, 80 percent complete as to conversion; cost, $293,940 (direct material, $230,000; conversion, $63,940). Production started: 27,000 units. Production completed: 26,000 units. Ending work-in-process inventory: 4,000 units, 45 percent complete as to conversion. Direct material used: JR1163, $225,000; JY1065, $710,000; DC0766, $455,000. Hourly wage of direct laborers, $21; total direct-labor payroll, $134,274. Overhead application rate: $69 per direct-labor hour. All parts are introduced at the beginning of the manufacturing process; conversion cost is incurred uniformly throughout production.

Required:

1.

Calculate the total cost of direct material and conversion during April.

	Total Cost
Direct Material
Conversion

2. Determine the cost of goods completed during the month.

Cost of goods completed