The formation is for your company. The percent completed numbers are for conversion costs a direct materials are added at the beginning of the production process. For me Deinwentor the ease given the percentage hat was already completed as of the beginning of the period. For the ending inventory, the percentage given is the percentage that was completed an orche end of the po Units Percent Completed Direct Materials Costs Conversion costs Benin proces 8,000 70% $11,000 529,000 Un and completed during the period 25,000 Couperiod $74.000 5161,000 non in grocess 12.000 404 Usted and red during the period 33,000 Cut the total protection costs of the 33,000 units completed and transferred out during the period. Assume First First-corrow oft meaning that the free escorted and brand the singing was proventory member that the consected with the 8,000 inteiring work in procesory stay with these to the