The Nesting Company manufactures birdhouses in a single manufacturing process. The following information has been provided by Nesting Company: O units Work in process inventory, Jan. 1 |Units started in production Work in process inventory, Dec. 31 Production costs: Direct materials Direct labor Manufacturing overhead 14,000 units 5,000 units $38,500 $13,975 $8,600 The ending work in process was 100% complete with respect to direct materials and 35% complete with respect to conversion costs. Problem 16-2 P (Physical Units) Secondary (transferred to) Finished Goods Primary WIP - (units) Assembly WIP - (costs) Assembly E [Equivalent Units) DM CC C (Costs) U (Unit Costs) A (Assignment of Costs) DM CC FG (trans out) WIP