Martinwon Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. The data listed below represents data in the Finishing Department: 11,000 units $79.940 WIP, April 1 Transferred-in costs in WIP, April 1 Direct materials (100%) in WIP, April 1 Conversion costs (75%) in WIP, April 1 $24,420 $23,400 Units transferred-in 47,000 Transferred-in costs during April $550,900 Units completed 45,000 Apri direct materials cost $155,500 April conversion costs $230,250 WIP, April 30 13,000 units (100% for materials and 50% for conversion costs) OA 00,000 OB. $1,500 O.c. 56,000 O.D. 58,000