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Work in process, March 1: 201000 units Cost Materials: 100% complete $/50.000 Conversion: 10%% complete. 7.200 Units started into production in March BO/000 inits Units completed and transferred out in March 401000 nnits Work in process. March 31: 10.000 units Materials 100% complete Conversion 50% complete Costs incurred during March Materials cost 90.000 Conversion costs: Direct labor $ 86.000 Applied manufacturing overhead 107 500 Total conversion costs 193.500 Total costs to account for $ 340.700