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 125,800 Costs Direct materials Conversion cost $ 106,000 338,000 Total cost of beginning work in process $ 524,000 Number of units started 237,000 Number of units completed and transferred to finished goods 334,200 Ending work in process (65% complete) Current period costs Direct materials. Conversion cost Total current period costs $ 501,400 642,000 $1,143,400