Alpha Company had the following information for FY 2017:

Work in Process - 1/1/17 Units Started into Production Work in Process - 12/31/17 Direct Material put into Production Conversions Costs put into Production 100,000 units 575,000 units 75,000 units $575,000 $843,750 The beginning work in process was 100% complete as to direct materials and 75% complete as to conversion costs. The ending work in process was 100% complete as to direct materials and 50% complete as to conversion costs. The beginning work in process consisted of: Direct Material Conversion Costs $100,000 $112,500