in ts Department R, Recyclers, Insc drect labor were 00 percent complete. The oosts incurred were $1,780 , processes donated scrap cloth into towels for sale in local thrit shops.It seils the products at cost The direct materials costs are zero, bul the operabion requires the une of and overthead. The company uses a process cosing system and tracks the processing volume and costs incurred in each period. Al the start of the ourrent period. 500 towels were in process and the month, costs of $20,150 were incurred, 3,100 towels were started and 250 towels were stll in process at the end of the month. At the end of the month, the towels were 20 percent