the process, and conversion costs are incurred uniformly throughout the process. Units in beginning work in process 19,600 Units started into production 160,720 Units in ending work in process 23,520 Percent complete in ending work in process: Conversion costs 60 % Materials 100 % Cost of beginning work in process, plus costs incurred during the period: Direct materials Direct labor Overhead $108,192 $161,504 $180,320 (a) SUPPORT Compute equivalent units of production for materials and for conversion costs.