The work in process inventory in the construction Deparment on 1 April is 80% complete as to conversion costs and 100% complete as to materials. At 30 April the work in process inventory in the construction Department is half complete as to onversion costs and three-quarters complete as to materials; Beginning work in process inventory 3,000 units started in construction departement 42,000 units transferred to finishing departement 42,500 Beginning work in process costs: Raw materials cost 13800 Conversion costs 17280 Current period costs: Raw materials costs 190325 Conversion costs 297720 Prepare a cost of production report for the April production for the construction department.