Cost Information and FIFO Gunnison Company had the following equivalent units schedule and cost information for its Sewing Department for the month of December: Units started and completed Add: Units in beginning work in process x Percentage complete: 6,000 0% direct materials 6,000 x 50% conversion Costs Add: Units in ending work in process x Direct Materials 48,000 Conversion Costs 48,000 3,000 Percentage complete: 10,000 100% direct materials 10,000 10,000 35% conversion Costs 3,500 Equivalent units of output 58,000 54,500 Costs: Work in process, December 1: Direct Material Conversion Costs Total work in process $78,000 18,000 $96,000 Current costs: Direct Material Conversion Costs Total current costs $812,000 327,000 $1,139,000