The ledger of Cullumber Company has the following work in process inventory account: Production records show that there were 390 units in the berginning inventory, 35% complete, 1,180 units started into production, and 1,180 units completed and transferred out. The beginning work in process imventory had materials costs of $2,080 and conversion costs of $1,490. The units in ending inventory were 40% complete as to conversion costs. Materials are entered at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process