The ledger of Pharoah Company has the following work in process inventory account:

Production records show that there were $410$ units in the beginning inventory, $30\%$ complete, $1,150$ units started into production, and

$1,150$ units completed and transferred out. The beginning work in process inventory had materials costs of $$2,190$ and conversion

costs of $$1,350.$ 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.