A company uses the FIFO method to account for its work in process inventories. The account records show the following information: Beginning work in process inventory: Materials 360 180 Conversion costs Debits to work in process inventory this period: Materials 3,714 Conversion costs 2,258 Units: Beginning inventory 300 units Percent of completion (materials: 60%. conversion cost: 30%) Started this period Ending inventory 2,000 units 600 units Percent of completion: materials. 40%, conversion cost, 20%