Elliott Company produces large quantities of a standardized product. The following information is available for its production activities for March. Costs Units Beginning work in process inventory Started Ending work in process inventory 4,808 Beginning work in process inventory Direct materials $7,928 18,728 48,808 8,88 Conversion s 26,648 291,728 273,488 382,760 $974,52e Status of ending work in process inventory Direct materials added Materials-Percent complete Conversion-Percent complete 100% Direct labor added 25% Overhead applied (148% of direct labor) Total costs to account For Ending work in process inventory $ 9e,eee