Bahrain Company makes snow blowers. It has two departments that process all products: Assembly and Testing. The following data pertain to the Assembly department. Direct materials are added at the beginning of the process and conversion costs are uniformly incurred. The degree of completion of conversion cost is as follows At the beginning of September, work in process is 40% complete and at the end of the month work in process is 60% complete. Other data for the month include: Beginning work-in-process inventory Units started. Units completed Ending work-in-process inventory 3,200 units 4,000 units 6,400 units Conversion costs for September $400,000 Direct materials cost for September $520,000 Beginning work-in-process costs: Materials $308,000 $164,160 Conversion