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