Geller Manufacturing uses a process cost system to manufacture sensors for the security industry. The following information pertains to operations for the month of March.

Units

Beginning work-in-process inventory, March 1

12,000

Started in production during March

110,000

Completed production during March

88,000

Ending work-in-process inventory, March 31

34,000

The beginning inventory was 70% complete for materials and 30% complete for conversion costs. The ending inventory was 905 complete for materials and 50% complete for conversion costs. Costs pertaining to the month of March are as follows: