Process cost examples: 1. Eco-drinks manufactures vegetable smoothies and accounts for production costs using process costing. Information for the most current month: Units Material Cost Conversion costs Beginning work in process: 3,600 $5,240 $5,166 Added units and cost 258,400 $275,100 $320,759 Totals 262,000 $280,340 $325,925 Units completed 255,700 All material is added at the beginning of the process. Units in production at the end of the period were 80% complete with respect to conversion. Determine the value of ending WIP and value of units completed