Departments hd 700 units 70% completed in process at the besinning of the vero, 00 units completed during the penat, and counts 40completed at the end of the pod. Acum e como percentage oplies to both direct mutuals and conversion costs, and the first fest-out cost flow method is used. The conversion couvert units of production for the period DU Departoneets led 700 units 209 completed in peccess at the beginning out the period 6,800 units completed urto the period, and 300 units 49% completed at the end of the period. Asume the completion peromtage applies to both meet materials and convention costs, and the first in first out cont flow method wned The comversion cannlent units of production for the peredar OD 100 Oct Od 50