Hybrid costing make, even though they took the same amount of time and effort to assemble. Koontz developed the following standard costs for each type of necklace: January, 10 necklaces were not yet complete: 2 glass, 5 metal, and 3 natural. The stage of completion for each cost component for the 10 unfinished necklaces was as follows: Conversion 60% complete a. Calculate the cost of necklaces completed during January. $0 b. Calculate the cost of necklaces in ending WIP Inventory. $