The following cost information is available for July for the Crest Plant at Calvert Company: Beginning work-in-process inventory Materials cost $ 57,500 Conversion cost 36,500 Total $ 94,000 Current costs Materials cost $ 135,000 Conversion cost 385,000 Total $ 520,000 Materials are added at the beginning of the process. The following quantities have been recorded: Beginning inventory, 41,500 partially complete gallons, 40 percent complete with respect to conversion costs. Units started in July, 81,50