Units in beginning work in process 16,900 Units started into production 101,500 Units completed and transferred 90,400 Units in ending work in process 28,000 The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Beginning inventory costs are: Direct materials $63,600 Direct labour 21,600 Manufacturing overhead 16,800 Costs incurred during April include: Direct materials $578,550 Direct labour 193,700 Manufacturing overhead 373,352