Badgersize Company has the following information for its Forming Department for the month ct August: SA of Work in Process Inventory, August 1: 20,000 units Conversion: 20% complete 2400 Units started during August Units completed and transferred in August .. . . . . . . . . . .. . . . . .. . Work in process (70% complete), August 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . Costs charged to Work in Process in August 60,000 Direct materials Conversion costs: Direct labor . . Overhead applied.. . $150,000 132,000 $252,000 Total conversion