GrayRiver Engineering makes precision camera stands for nature photography. They use the weighted-average method of process costing. Use the following machining process information for the month of July to prepare a Process Costing Production Report." GrayRiver Engineering adds direct material at the beginning of the process and conversion costs are incurred uniformly thoughout the process. Units Costs Beginning work in process ( 53% complete ) 13,240 Direct Materials $134,500 Conversion Cost $324,000 Total cost of beginning work in process $458,500 Number of units started 29,100 Number of units completed and transferred to finished goods ?