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Percent Complete Units Materials Work in Process, Beginning 10,000 100% Conversion 60% Started into Production 90,000 Completed and Transferrred Out 80,000 Work in Process,

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Percent Complete Units Materials Work in Process, Beginning 10,000 100% Conversion 60% Started into Production 90,000 Completed and Transferrred Out 80,000 Work in Process, Ending 20,000 100% 40% Materials Conversion Work in Process, beginning $ 12,600 $ 12,400 Cost added during period $ 167,400 $ 119,350

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