The following information is available for Department A for the month of January: Units Cost Work in process, January 1 (70% complete as to 10,000 conversion) Direct materials Direct labor Manufacturing overhead Total work in process, January 1 Started in production during January 40,000 Costs added: Direct materials Direct labor $ 36,000 $18,000 $24,000 $78.000 $108,000 $48,000 Manufacturing overhead $60,600 Total costs added during January $216,600