$($a$)$

Current Attempt in Progress

The Blending Department of Sandhill Company has the following cost and production data for the month of April.

Costs:

Work in process, April $1$

Direct materials: $100\%$ complete $.$ $$120,000$

Conversion costs: $20\%$ complete

Cost of work in process, April $1$

Costs incurred during production in April

$\backslash$table$[[$Direct materials,$$1,003,200$