1 pt cycle and conversion costs are added uniformly throughod the procsss. The FIFO method of process costing is being fallowed. Beginsing work in process was 30%complete as to conersion costs, while ending work in process was 55% complete as to conversion cots Direct matorials Conversion costs $19,900 11,200 Manufacturing costs added during the accounting perie $71,000 Direct matorali$240.200 Convension coets $240,200 O A 11,000 OB 9,000 O C. 10,400 O D. 11410