Elloft Company produces large quantities of a standardized product. The following information is available for its production activities for March Uni ts Costs Beginning work in process inventory Started 2,000 Beginning work in process inventory 20,000 Direct materials Ending work in process inventory $2,840 8,400 4, 000 Conversion 11,240 158,200 143,500 200,900 $513, 840 s 58, 080 status of ending work in process inventory Direct materials added Materials-Percent complete Conversion-Percent complete 1008 Direct labor added overhead applied (140% of direct labor) 40% Total costs to account for Ending work in process inventory