- Cost Management Example: Brightmore Corporation manufactures three styles of lighting fixtures using five sequential operations. Within each operation, regardless of the style of fixture produced, the same procedures are used to perform that operation (so that time and costs are the same). All direct materials are added for each batch at the beginning of the operation for that batch. During June, 1,500 units of Style A, 500 units of Style B, and 1,000 units of Style C were started in the first operation; all were completed and transferred to the second operation, except 500 units of Style C which were 60% complete as to conversion costs. There was no work in process on June 1. Following are production costs for June: Direct Labor Overhead Direct Materials: Style A Style B Style C Total Costs $18,000 10,000 20,000 10,000 30,000 $88,000 Required: 1. Compute the total cost of work completed and transferred to the second operation in June for each of the three styles of lighting fixtures produced. 2. Compute the total cost of the ending work in process inventory.