In its 21 Work in process, beginning Units in process Percent complete with respect to materials Percent complete with respect to conversion 4e0 9ex 48% Costs in the beginning inventory s 756 s 4,448 Conversion cost Units started into production during the month Units completed and transferred out 13,000 13,eee Costs added to production during the month: Materials cost Conversion cost s 29,949 $362,127 Work in process, ending 1ee Units in process Percent complete with respect to materials Percent complete with respect to conversion method