The Matsui Lubricants plant uses the FIFO method to account for its work-in-process inventories. The accounting records show the following information for a particular day: Beginning WIP inventory Direct materials Conversion costs 962 497 Current period costs Direct materials Conversion costs 19,320 14,994 Quantity information is obtained from the manufacturing records and includes the following: Beginning inventory 600 units (70% complete as to materials, 55% complete as to conversion) Current period units started Ending inventory 5,500 units 1,700 units (50% complete as to materials, 20% complete as to conversion) me