per direct labor hour. Al Acomparte e d average metod in its processing cosing wystem and normal single in replication of manufacturing overed to production MOH costs replied to production at a rate of direct materials we added at the beginning of the production process. The following dat e to the operations of the companys ir processing department for August 2018 Beginning WIP Units started during the month Ending WIP 990 units, 60% complete with respect to conversion costs 16.000 300 units 40% complete with respect to conversions On July 31. 31.300 of direct materials and $2.400 of conversion were signed to visin ending inventory. During August 17,000 of dream s were stored for production and $215,000 of direct labor costs were incurred. were found a caldations to the nearest perny The costs assigned to units in Ending vertory on Augusta O A 12,73720 OB. $2,819.20 O $2,433 69 OD 53.873.60 O E. $5,961.00