Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 60,000 Percent Complete 60% Percent Complete 40% Units started this period 322,000 Completed and transferred out 300,000 Ending work in process inventory 82,000 80% 30% production department had the cost information below. eginning work in process inventory Direct materials Conversion Osts added this period Direct materials Conversion otal costs to account for $ 118,472 48,594 $ 167,066 850,368 649,296 1,499,664 $ 1,666,730