pharma colors is a manufacturer of cotton dress. The information for july is as follows: Beginning work in process 10,000 units Units started 20,000 units Units completed 25,000 units Beginning work-in-process direct materials $ 6,000o Beginning work-in-process conversion $ 2,600 Direct materials added during month $30,00o Direct manufacturing labor during month $12,000o Factory overhead s 5,00o Beginning work in process was half converted as to labor and overhead. Direct materials are added at the beginning of the process. Alll conversion costs are incurred evenly throughout the process ending work in process was 40% complete.