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

Direct Materials

Units completed

Add: Units in ending work in process $$

Percentage complete:

$14,000100\%$ direct materials

$14,00040\%$ conversion materials

Eqivalent units of output

Costs:

Work in process, December $1$:

Direct materials

Conversion costs

Total work in process

Current costs:

Direct materials

Conversion costs

Total current costs

Conversion Costs

$49,000$

$49,000$

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