Use the following information to answer Questions 2 and 3: The following information pertains to operations for the month of April: Units Work-in-Process, 1 April Units started during April Units completed during April 16,000 100,000 92,000 Costs Work-in-process, 1 April: Materials Conversion costs Incurred during April: Materials Conversion costs $54,560 $35,560 $468,000 $574,040 Work-in-Process at 1 April was 60% complete for direct materials and 20% complete for conversion costs. Work-in-Process at 30 April was 90% complete for direct materials and 40% complete for conversion costs. 2 Using the weighted average method, the cost of closing work-in-process at 30 April was: A B C $100,951 S153.960 S154.800 o search