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Tree Top Company manufactures a single product and uses a process costing system. On the first day of April, there were 5,000 units in process that were 100% complete as to direct materials and 50% complete as to direct labor and manufacturing overhead. During the month of April, the company began production of 100,000 units, and at the end of April, the Work-in-Process inventory consisted of 2,000 units that were 100% complete as to direct materials and 80% complete as to direct labor and manufacturing overhead. The company’s cost information is as follows:

	Beginning Work-in-Process	Costs Added In April
Direct materials	$3,000	$65,250
Direct labor	$125	$6,151
Manufacturing overhead	$175	$7,147

Calculate the cost of units manufactured during April and the cost of Work-in-Progress at the end of April.