Toy.co manufactures a wooden toy product in a two-stage production process. Wood material is brought into the Forming Department where it is shaped. Shaped products are then moved to the Finishing Department where metal is added. The following data is given for the Forming Department for April: Units for April: Work in process, beginning inventory April 1 Direct materials (100% complete) Conversion (40% complete) Units started in April: 300 units 2,200 units Work in process, ending inventory April 30 Direct materials (100% complete) 500 units Conversion (25%) Costs for April: Work in process, beginning inventory Direct materials Conversion Costs added during April: Direct materials Conversion Round to two decimal places. $7,100 $4,525 $70,400 $40,100