Fast Co$.$ produces its product through two processing departments: Cutting and Assembly. Information for the Cutting department follows.

$\backslash$table$[[,$Units,,Pirect Materials,,Conversion$],[$Beginning work in process inventory,$30,000,,,,],[$Units started this period,$140,000,,,,],[$Units completed and transferred out,$150,000,,,,],[$Ending work in process inventory,$20,000,100\%,80\%,,]]$

$\backslash$table$[[$Beginning work in process inventory$],[$Direct materials,$$,17,100,],[$Conversion$,67,200,$$$84,300$