For Salcido, Inc., the value of beginning Work in Process Inventory was $110,000, 20% of which was direct materials cost. During the period, Salcido completed work on 44,400 units, only completed 85% of the work on another 11,000 units, and incurred $81,000 in direct materials cost and $184,500 in conversion costs. Salcido adds direct materials at the beginning of their production process, and incurs conversion costs evenly throughout the process.