Gamma, inc. manufactures a product that passes through two production processes. A quantity schedule for a recent month for the first process follows: Costs in the beginning work-in-process inventory of the first processing department were materials, $14,208; and conversion cost, $18,000 Costs added during the month were materials, $132,624, and conversion cost, $643,815. Gamma, inc. manufactures a product that passes through two production processes. A quantity schedule for a recent month for the first process follows: Costs in the beginning work-in-process inventory of the first processing department were materials, $14,208; and conversion cost, $18,000 Costs added during the month were materials, $132,624, and conversion cost, $643,815