Bridgeport Company has gathered the following information. Units in beginning work in process inventory 21,500 Units started into production 98,900 Units in ending work in process inventory 25,800 Percent complete for conversion costs in ending work in process inventory 40% Costs (For units in Beg. Work in Process and Started into Production): Direct materials $144,480 Direct labor $202,444 Overhead $133,300 Materials are added at the beginning of the process. The company uses weighted-average proce