3 Direct materials are added at the beginning of each process, and conversion costs are added evenly thorughout each process 4 The company uses the FIFO method of process costing. 5 During October, the roasting department completed and tran: 6 Of the units completed, 6,000 were from beginning inventory 7 and the remaining 21,400 were started and completed during the month. 8 Beginning work in process wa 90% complete with respect to direct materials and 50% complete with respect to conversion. 10 The company has 4,800 in ending inventory 11 Ending Inventory was 100% complete with respect to direct materials and 12 70% complete with respect to conversion 13. Information on the roasting department's costs of beginning work in process inventory and costs added during the month follow \begin{tabular}{|lcr|} \hline Cost & Direct Materials & Conversion \\ GegWlP & 19.900 & 115.000 \\ Added during t & 250.600 & 1.282 .970 \end{tabular} Ending Inventory was 100% complete with respect to direct materials an 70% complete with respect to conversion Information on the roasting department's costs of beginning work in process inventory and cost: B E F G H Ending Balance in WIP - Conversion e.u. dm e.u. Conversion Beginning started and completed ending total costs during month total e.u dm 0 total costs during month total e u. conversion CHECK: wip-dm wip conversion finished goods inventory Beginning dm added during month beginning conversion conversion during month