A anceol et Memal No Space Heading Herding 2 Title Sur Silicon Valley Corporation (SVC), which produces keyboards for personal computers. We assume the following information for SVC for the month of April There are no beginning inventories of direct materials. Moreover, there are beginning and ending work in process SVC has only one direct manufacturing cost strategy (direct mater) and one indirect manufacturing cost category conversion costs. All manufacturing laborents are included in conversion costs. From its bill of materials and an operations list, suc determines that direct material cost per keyboard unit is P20 and used Corsion cost is P10 SVC purchases P1,880,000 of direct materials. Actual conversion costs equal P10,000 SV produces 90,000 good keyboard units and sells 87,000 units Any under located or ce allocated conversion costs are written off to Cost of goods sold at the end of the month If the points are completion and the ending balance of finished good inventory would be