Determine the units cost of production

Cullumber Company has gathered the following information. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process, Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: Conversion costs Materials Cost of beginning work in process, plus costs incurred during the period: Direct materials Direct labor Overhead 25,600 209,920 30,720 100 $141,312 $210,944 $235,520