department G had 8000 units in work in process that were 40% converted at the beginning of the period at a cost of 19450. During the period, 18000 units of direct materials were added at a cost of $54000, 18500 units were completed, and 7500 units were 40% completed. The first in, first out method is used and all the materials are added at the beginning of the4 process. Direct labor was $32,500, and factory overhead was $66320 during the period. the conversion cost of the units started and completed during the period was