Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information Units 31,000 Costs Beginning work in process (26% complete) Direct materials Conversion cost 40,000 96,000 S 136,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (52% complete) Current period costs 5,000 ? 72,000 Direct materials Conversion cost S 88,000 159,000 S 247,000 Total current period costs