Kramer Corporation began the current period with $4,190$ units in process that were $100\%$ complete as to materials and $60\%$ complete as to conversion. Costs of $$7,580$ in direct materials and $$4,700$ in conversion costs were incurred in manufacturing those units in the previous period. Kramer ended the current period with $20,200$ units completed and $5,010$ units still in process. Work in process was $100\%$ complete as to materials and $70\%$ complete as to conversion costs. Kramer incurred $$68,600$ in direct materials costs, $$7,080$ in direct labor costs, and $$40,600$ in manufacturing overhead costs during the period.