The following cost information is available for July for the Crest Plant at Calvert Company: Beginning work-in-process inventory Materials cost $ 58,800 Conversion cost 37,170 Total $ 95,970 Current costs Materials cost $ 130,200 Conversion cost 391,230 Total $ 521,430 Materials are added at the beginning of the process. The following quantities have been recorded: Beginning inventory, 42,000 partially complete gallons, 25 percent complete with respect to conversion costs. Units started in July, 84,00