3 Beginning WIP direct materials $35,000.00 4 Beginning WIP conversion costs $29,250.00 5 Costs of materials added $389,100.00 6 Costs of conversion added $275,125.00 7 WIP beginning (50% for conversion) 21,200 units 8 Units started 127,500 units 9 Units completed and transferred out 110,700 units 10 WIP ending (60% for conversion) 38,000 units 11 12 What is the total cost of units remaining in ending WIP