ABC Company uses weighted average in process costing and has three components in a unit in April:

		% completed
	Units	Packing	Materials	Conversion
Work in process (WIP) Apr 1	2	100%	82%	90%
Work in process Apr 30	4	100%	80%	?
Work in process inventory Apr 1		$1,700	$384	?
Cost added during Apr		82,000	$6,000	$42,000

Total cost of units transferred out and ending WIP are $136,008. Cost per equivalent unit for Packing, Materials, & Conversion are $1,550, $120, and $860 respectively. During April, 50 units were completed and transferred out.

Required (Use vertical format):

(a) Compute the WIP amount on Apr 1 for Conversion. (3 marks)

(b) Compute the percentage completed on Apr 30 for Conversion. (3 marks)