Direct materials Work in process Finished goods Inventories Dec. 1 Dec. 31 $36,000 $42,000 75,000 84,000 69,000 57,000 The conversion costs are: & $960,000. $1,179,000. $705,000. $564,000. 5. The cost of units finished at the last (final) department will flow from work in process to: E raw materials finished goods ( cost of goods sold (accounts receivable