Carla Vista Company has gathered the following information. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Units in beginning work in process 19,200 Units started into production 157,440 Units in ending work in process 23,040 Percent complete in ending work in process Conversion costs 60 % Materials 100 % Costs incurred: Direct materials $97,152 Direct labor $158,208 Overhead $176,640 (a)