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impintary were A total of 9900 units were started and 8500 units were transfemed co vie second processing departament duringt the momth. following costs were incurred in the first processing department during the month: Materials costs The ending inventory was 85% complete with respect to materials and 70% complete with respect to corversion costs. Comversion costs $96,400$170,600 w many units are in ending work in process inventory in the first processing department at the end of the month