ABC company uses a process cost

ABC Company uses a process costing system. The following information relates to one month's activity in the company's Lettering Department. Units 10.000 21.000 26,000 Conversion Percent Complete Beginning work in process inventory. Units started Units completed and transferred out. Ending work in process inventory.5,000 80% The conversion cost of the beginning inventory was $6,500. During the month, $112,000 in additional conversion cost was incurred