Given Data PA3-03: SADDLEBACK COMPANY March information: Units 117,800 Costs Beginning work in process (30% complete) Direct materials $ 192,000 344,000 Conversion cost Total cost of work in process Number of units started Number of units completed and 243,000 transferred to finished goods 334,800 Ending work in process (65% complete) Current period costs Direct materials cost incurred Conversion cost applied $507,400 648,000 $ 1.155,400 Total cost added