Sandhill Company has gathered the following information. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Units in beginning work in process 19,600 Units started into production 160,720 Units in ending work in process 23,520 Percent complete in ending work in process: Conversion costs 60 % Materials 100 % Costs incurred: Direct materials $108,192 Direct labor $161,504 Overhead $180,320