completed $78,400$ chairs, and transferred them to the Finishing Department. The firm ended the month with $11,200$ chairs in ending inventory. There were $15,700$ chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle and corversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Comfort. Beginning work in process was $25\%$ complete as to conversion costs, while ending work in process was $70\%$ complete as to corversion costs.

Beginning invertory:

$\backslash$table$[[$Direct materials,$$24,400$