Nonuniform Inputs Dulce Company produces 70 percent dark chocolate truffles. Conversion costs are added uniformly. For the first week in March, EWIP is 40 percent complete with respect to conversion costs. Materials are added at the beginning of the process. The following information is provided for the first week in March: Physical flow schedule: Units to account for: Units in BWIP Units started Total units to account for 0 60,000 60,000 Units accounted for: Units completed: From BWIP Started and completed 46,000 46,000 Units in EWIP 14,000 Total units accounted for 60,000 Direct Materials $30,000 Inputs Conversion Costs $56,760