Global Kitchens manufactures convenience foods, including potato chips and corn chips. Production of corn chips occurs in four departments: cleaning, mixing, cooking, and drying and packaging. Consider the Drying and Packaging department, where direct materials (packaging) are added at the end of the process. Conversion costs are added evenly during the process. Suppose the accounting records of a Global Kitchens plant in Australia provided the following information for corn chips in its Drying and Packaging department during a weekly period (week 37): Physical Units (Cases) Beginning work in process (1) 1,250 Transferred-in during week 37 from Cooking department 5,000 Completed during week 37 5,250 Ending work in process, week 37 (2) 1,000 Transferred-In Direct Conversion Costs Materials Costs Beginning work in process $29,000 $0 $9,060 Costs added during week 37 $96,000 $25,200 $38,400