Bentwood Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work-in-process inventory: Units in beginning work-in-process inventory 2,300 Materials costs $ 43,700 Conversion costs $ 25,300 Percent complete with respect to materials 70 % Percent complete with respect to conversion 25 % Units started into production during the month 10,100 Units transferred to the next department during the month 8,900 Materials costs added during the month $ 159,400 Conversion costs added during the month $ 258,700 Ending work-in-process inventory: Units in ending work-in-process inventory 3,500 Percent complete with respect to materials 80 % Percent complete with respect to conversion 35 %