Beginning work in process (30% complete) Direct materials Conversion cost Units 80,000 Costs $ 80,000 190,000 Total cost of beginning work in process $270,000 Number of units started 152,000 Number of units completed and transferred to finished goods Ending work in process (50% complete) 68,000 Current period costs Direct materials Conversion cost Total current period costs $180,000 314,000 $494,000