Required information

SB $($Algo$)$ Calculating Equivalent Units, Cost per Equivalent Unit, Reconciling the Cost of Work in Process $[$LO $3-2,3-4]$

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Silver Company manufactures kites and has the following information available for the month of April:

$\backslash$table$[[$Work in process, April $1,],[(100\%$ complete for materials, $40\%$ for conversion$),58,000$ units$],[$Direct materials,$$86,000$