Cost Information and FIFU 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: 7,000 x 0% direct materials 7,000 50% conversion Costs Add: Units in ending work in process x Direct Materials 46,000 Conversion Costs 46,000 3,500 Percentage complete: 11,000 x 100% direct materials 11,000 11,000 x 35% conversion Costs 3,850 Equivalent units of output 57,000 53,350 Costs: Work in process, December 1: Direct Material Conversion Costs Total work in process $49,000 7,000 $56,000 Current costs: Direct Material Conversion Costs Total current costs $456,000 106,700 $562,700