Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information:

$\backslash$table$[[,$Units,Costs$],[\backslash$table$[[$Beginning work in process $(26\%$ complete$)],[$Direct materials$],[$Conversion cost$]],36,000,\backslash$table$[[$$$31,000$