Reutter, Inc. makes a single product and uses the FIFO method of process costing. The companys product goes through two processing departments Etching and Wiring which completes the process. This problem focuses on the Writing department which received the etched products and then completes them by adding appropriate writing. In Wiring, the direct materials are placed into production when the process is 35% complete. Conversion costs are incurred evenly throughout the process. The relevant information for April is below:

Beginning work in process inventory	10,000 items, 30% complete as to conversion
Units started in April	170,000 units
Ending work in process inventory	20,000 items, 40% complete as to conversion
	Transferred-In Materials Conversion
Cost of beginning work in process	$ 7,000 $ 0 $ 4,900
Current costs in April	$187,000 $153,000 $ 244,200

Physical Units Transferred-In Direct Materials Conversion Flow of production WIP, beginning Transferred in To account for Units completed & Transf Beg WIP Started & Completed WIP, ending Accounted for Totals Transferred-In Direct Materials | Conversion Costs WIP, beginning | Costs added during period Total costs to account for Divided by equivalent units Assignment of costs Completed units (completed and transferred) Beg WIP Costs Finish up Beg WIP units Started & Completed WIP, ending Costs accounted for Complete the T-Accts below. Enter the Beginning and Current costs (you don't need to include the credits). Then include the entry (debit and credit) for the costs for Completed & Transferred Balance the WIP Inventory account by entering the End WIP. WIP Inventory Fin. Goods Inventory Beg TI DM CC1