Current Attempt in Progress

Wildhorse Company has gathered the following information.

Units in beginning work in process

Units started into production

$0$

$46,800$

$7,800$

Units in ending work in process

Percent complete in ending work in process:

Conversion costs

$40\%$

Materials

$100\%$

Costs incurred:

Direct materials

Direct labor

Overhead

$$140,400$

$$79,300$

$$131,300$