DIRECT MATERIALS ADDED IN SUBSEQUENT DEPARTMENT Below are data concerning Department B of a manufacturing corporation that uses a pro- cess cost system: Units received from Department A... Units added in production... Units transferred to finished goods inventory Ending units in process. 500,000 100,000 530,000 10% are 30% complete, 40% are 60% complete, 15% are 75% complete, 35% are 85% complete $300,000 Costs transferred in Costs added by department: Direct materials Direct labor. Factory overhead (applied) $560,272 $363,888 $242,592 CHAPTER 6: PROCESS COSTI: NATURE AND CHARACTERISTICS 281 Direct materials are added at the 62% stage of production and conversion costs are added evenly throughout the process. No beginning work-in-process inventory exists. Required: a Calculate the equivalent units of production for direct materials and conversion costs. b Calculate the cost of ending work-in-process inventory