Blossom Company has gathered the following information.

Units in beginning work in process

Units started into production

Units in ending work in process

Percent complete in ending work in process:

Conversion costs

Materials

Costs incurred:

Direct materials

Direct labor

verhead

$0$

$36,720$

$6,120$

$6,120$

$40\%$

$100\%$

$100\%$

$$146,880$

$$62,220$

$$103,020$