Concord Company has gathered the following information.

Units in beginning work in process inventory

Units started into production

Units in ending work in process inventory

Percent complete for conversion costs in ending work in process inventory

Costs incurred:

$0$

$61,560$

$11,400$

$60\%$

Direct materials

Direct labor

$$184,680$

Overhead

$$107,160$

$$149,340$