Production data:

Units (gallons) in process, April 1: materials 100% complete;

labor and overhead 60% complete . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000

Units (gallons) started into production during April . . . . . . . . . . . . . . . . . . 4 20,000

Units (gallons) completed and transferred to the Finishing Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370,000

Units (gallons) in process, April 30: materials 50% complete; labor and overhead 25% complete . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80,000

Cost data: Work in process inventory, April 1: Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 92,000

Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,000

Overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37,000

Total cost of work in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 150,000

Cost added during April: Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 851,000

Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 330,000

Overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 665,000

Total cost added during April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,846,000

a.Prepare a cost reconciliation report for april