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) Direct materials. Conversion cost Costs Units 123,300 $ 191,000 343,000 Total cost of beginning work in process $ 534,000 Number of units started 242,000 Number of units completed and transferred to 334,700 finished goods Ending work in process (65% complete) Current period costs: Direct materials Conversion cost Total current period costs $ 506,400 647,000 $1,153,400