! Required information [The following information applies to the questions displayed below.] Saddleback Company makes camping lanterns using a single production process. All direct materials are added at the beginning of the manufacturing process. Information for the month of March follows: Beginning work in process (30% complete) Units 126,800 Costs Direct materials $ 184,000 Conversion cost 336,000 Total cost of beginning work in process $ 520,000 Number of units started 235,000 Number of units completed and transferred to 334,000 finished goods Ending work in process (65% complete) ? Current period costs Direct materials Conversion cost Total current period costs $ 499,400 640,000 $1,139,400