9. The assembly division of a company uses the first-in, first-out inventory method of process costing. The following information is available for the current period: Transferred-In Physical Units Beginning work in process 40 Costs $42,000 Direct Materials Conversion Costs $3,190 $1,000 Trasferred-in 70 Completed 80 Ending work in process 30 Costs added during the period $81,900 $18,907 $43,680 *Degree of Completion: Direct Materials Conversion Costs 70% 70% "Degree of Completion: Direct Materials 70% Conversion Costs 60%