Q 22 Spiral Co. utilizes process costing in its manufacturing company for a product that passes through two departments. Data relating to the product processed in Department 2, during March are presented as follows: Units Work in Process, beginning 5,000 Started into Processing during the month 45,000 Work in Process, ending 8,000 The units in beginning work in progress were 90% complete with respect to direct materials and 60% complete with respect to conversion costs. The units on hand at the end of the period were 40% complete as to materials and 50% complete as to conversion costs. The company incurred the following costs: Beginning Work in Process Costs added during the Period Direct Materials $2,500 $100,529 Conversion Costs $100,000 $395,600