A company uses the FIFO method for inventory costing. At the beginning of the period, it reported the following data: Coversation Percent Complete Units Beginning work in process inventory 20,500 40% Units started this period 168,000 Units completed and transferred out 166,000 Ending work in process inventory 22,500 70% The production department data related to conversion costs follows: Costs of beginning work in process Costs added this period $ 100,000 727,825