Brun Company produces its product through two processing departments: Mixing and Baking. Information for the Mixing department follows.

Direct Materials Conversion Beginning work in process inventory Units Percent Complete Percent Complete Direct materials . . . . . . . . . . $ 6,800 Conversion . . . . . . . . . . . . . 14,500 $ 21,300 Beginning work in process inventory. . . 7,500 Costs added this period Units started this period. . . . .. .. ... . 104,500 Direct materials . . .. . . .. . 116,400 Units completed and transferred out. .. 100,000 Conversion . . . . . . . . . . . 1,067,000 1,183,400 Ending work in process inventory . .. . 12,000 100% 25% Total costs to account for . . . .. $1,204,700