ABC had the following occur in 2018 Units Beg WIP 40% compl Conv cost. Trfr In 5,000 Dir Matl S 2,500.00 Conv Cost 12,000.00 100,000 94,000 Trfr Out EWIP 20% compl Cost Incurred Direct Mat47,000.00 Conv Cost 584,040.00 12,000 $ 70,800.00 Beg Fgoods Sold Op Exp Cost of Prod Report and Income Statement 92,000 units at $10 each $180,000.00