n Advice My Units AAC company is reviewing the behaviour of its various activities. AAC is considering various costs under process costing system. Its costing system utilizes two cost categories, direct materials and conversion cost Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughor production. AAC uses weighted-average costing. Data for the Assembly Department for June 2013 are_: Work in process, beginning inventory 250 units Direct materials (100% complete) Conversion costs (50% complete) Units started during June 800 units Units sold during June 700 units Work in process, ending inventory: 150 units Conversion costs (75% complete) Costs for June 2013: Work in process, beginning inventory: Direct materials $180,000 Conversion costs 270,000