During uctober, the firm's Assembly Department started production or OU, UUU models. During the month, the firm completed 66,000 models, and transferred them to the Finishing Department. The firm ended the month with 28,000 models in ending inventory. There were 34,000 models in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Morgan. Beginning work in process was 100% complete as to direct materials costs and 25% complete as to conversion costs, while ending work in process was 100% complete as to direct materials and 50% complete as to conversion costs. Beginning inventory: Direct materials costs $39,200 Conversion costs $30,800 Manufacturing costs added during the accounting period. Direct materials costs $90,000 Conversion costs $280,000 How many of the units that were started during October were completed during October? 80 888 18 A 2 $ 4. 3 & 7 5 6 8 E R