Costs from Beginning Inventory Costs from Current Period Direct materials $6,000 $27,100 Conversion costs 5,200 156,600 At the beginning of the period, there were 400 units in process that were 42% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,300 units were started and completed. Ending inventory contained 400 units that were 35% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO cost flow method. The