Fast Company produces its product through two processing departments: Cutting and Assembly. Information for the Cutting department follows. Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Units Direct Haterials Percent Complete Conversion Percent Complete 36,000 152,000 162,000 26,000 100% 80% $ 20,700 75,600 $ 96,300 139,100 1,094,320 1,233,420 $ 1,329,720