Blossom Company has gathered the following information.

$\backslash$table$[[$Units in beginning work in process,$0],[$Units started into production,$44,640],[$Units in ending work in process,$7,440]]$

Percent complete in ending work in process:

Conversion costs

$40\%$

$100\%$

Materials

Costs incurred:

Direct materials

$$89,280$

Direct labor

$$75,640$

Overhead

$$125,240$