Does anyone know why materials (entered at the beginning) vs. conversion cost (incurred uniformly) always means that the ending work in process is always the full amount for material and the conversion cost is always a value after multiplying the percentage complete? Why are conversion costs always partly incomplete? Is it because we took into account all the materials at the beginning whereas we didn't for conversion costs? But in making the thing, how can we have assigned all the material but not the conversion costs for them if all the material is in work in process