Percentage

Units complete

Beginning work in process inventory 4,500 20%

Transferred in from the prior

Department during March 74,000

Completed and transferred to the next

Department during March 74,500

Ending work in process inventory 4,000 60%

According to the company's records, the conversion cost in beginning work-in-process inventory was $1,656 at the beginning of March. Additional conversion costs of $129,960 were incurred in the department during the month.