Goodson Corporation assembles various components used in the telecommunications industry. The company’s major product, a relay switch, is the result of assembling three parts: XY634, AA788, and GU3211. The following information relates to activities of April:

• Beginning work-in-process inventory: 4,000 units, 75 percent complete as to conversion; cost, $286,000 (direct materials, $220,000 conversion cost, $66,000).

• Ending work-in-process inventory: 5,000 units, 40 percent complete as to conversion.

• Direct materials used: XY634, $267,000; AA788, $689,000; GU321, $448,000.

• Hourly wage of direct laborers, $20; total direct-labor payroll, $126500.

• Production started: 25,000 units.

• Production completed: 24,000 units.

• Overhead application rate: $60 per direct-labor hour.

All parts arc introduced at the beginning of Goodson’s manufacturing process; conversion cost is incurred uniformly throughout production.

Required:

1. Calculate the total cost of direct material and conversion during April.

2. Determine the cost of goods completed during the month,

3. Determine the cost of the work-in-Process inventory on April 30.

4. with regard to the ending work-in-process inventory:

a. How much direct-material cost would be added to these units in May?

b. What percentage of conversion would be performed on these units in May?