Georgia products INC. Completed and transferred 89,000 particle board units of production from the pressing department . There was no beginning inventory in process in the department. The ending in-process inventory was 2.400 units, which were 3/5 complete as to conversion cost, All materials are added at the beginning of the process. Direct materials cost incurred was $219,360, direct labour cost incurred was 28,100, and factory overhead applied was $12,598