Materials are added at the beginning of the process and conversion costs are added uniformly. Work in process, beginning: Number of units Transferred - in costs Direct materials (100%) Conversion costs (75%) Units transferred - in: Number of units Transferred - in costs Units completed Costs during the period: Direct materials 11,000 $94.000 $22,500 $25,400 48,500 $640,500 33,000 $155,475 O A. 37,500 OB. 59,500 O C. 33,000 D. 48,500 Materials are added at the beginning of the process and conversion costs are added uniformly. Work in process, beginning: Number of units Transferred - in costs Direct materials (100%) Conversion costs (75%) Units transferred - in: Number of units Transferred - in costs Units completed Costs during the period: Direct materials 11,000 $94.000 $22,500 $25,400 48,500 $640,500 33,000 $155,475 O A. 37,500 OB. 59,500 O C. 33,000 D. 48,500