The Year End Balances shown on Spirit Ltds Books are as follows

Cost $660,960 Work in process, 31 December 2019 labour and overhead 50% com lete Finished goods, 31 December 2019 Units 300,000 200,000 Materials are added to production at the beginning of the manufacturing process Overhead is applied to each product at the rate of 60% of direct labour cost There was no finished goods inventory at the beginning of the year. A review of Spirit Ltd's inventory and cost records has disclosed the following data: Costs Work in process, 1 January 2019 labour and overhead 80% com lete units started into roduction Cost added during the year Units completed during the year Units 200,000 900,000 Materials $200,000 Labour $315,000