Determine the value of ending WIP and value of units completed. 3. Aztec Brewing makes a single beer. Materials (ingredients) are added at various times during the brewing and fermenting process. The company started the month with 5,000 gallons of beer in process that were 80% complete with respect to materials (ingredients) and 60% complete with respect to conversion. During the month it placed 60,000 gallons into production. At the end of the month there was also 5,000 gallons in process that had 50% of ingredients added and were 30% converted. Costs associated with this production were: Beginning WIP, $9,360 of material cost and $19,340 of conversion cost. During the month, $146,890 of materials were added to production and $349,660 of conversion costs were incurred. Determine the value of ending WIP and Cost of Goods Manufactured