Morrison Company had the equivalent units schedule and cost information for its Sewing Department for the month of December, as shown below.

Direct Materials

Conversion Costs

Units completed

$49,000$

$49,000$

Add: Units in ending work in process $x$

Percentage complete:

$14,000100\%$ direct materials

$14,000$

$14,00040\%$ conversion materials

$5,600$

Eqivalent units of output

$54,600$

Costs:

Work in process, December $1$:

$\backslash$table$[[$Direct materials,$$67,000$