Kilbuck Manufacturing operates in a just-in-time manufacturing environment. Kilbuck's actual conversion costs for the month of April follow: 
The journal entry to record April's conversion costs will include:
Definitions:
Physically Ready
A state of having achieved the necessary physical development and strength to engage in a particular activity or task.
Participate
To take part or become involved in a particular activity, event, or situation.
Enuresis
Repeated urination in clothing or in bed.
Bladder
A hollow muscular organ that stores urine excreted by the kidneys before it is discharged from the body.
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