Wildhorse Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 18,000 Units started into production 103,100 Units completed and transferred 91,500 Units in ending work in process 29,600 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 Direct labour Manufacturing overhead Costs incurred during April include: $65,800 20,400 14,000 Direct materials $561,895 Direct labour 194,600 Manufacturing overhead 374,521