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) Conversion cost Units 118,800 Costs Direct materials $ 194,000 346,000 Total cost of beginning work in process $ 540,000 Number of units started 245,000 Number of units completed and transferred to 335,000 finished goods Ending work in process (65% complete) 2 Current period costs Direct materials Conversion cost Total current period costs $ 509,400 650,000 $1,159,400