Surf Products Company uses an automated process to clean and polish its souvenir homes Direct materials are placed into production at the beginning of the process and convention costs are incurred evenly throughout the process. The following data pertain to March Beginning work in process inventory 6.000 toms, 113 complete as to conversion costs Units placed in production 24 000 units Units completed 18 000 units Ending work-in-process inventory 12.000 inoms, 12 complete as to conversion costs Cost of begiving work in process $5.000 Diced material costs current month $18.000 Conversion costs current month $15.400 Surf Products Company uses an automated process to clean and polish its souvenir homes Direct materials are placed into production at the beginning of the process and convention costs are incurred evenly throughout the process. The following data pertain to March Beginning work in process inventory 6.000 toms, 113 complete as to conversion costs Units placed in production 24 000 units Units completed 18 000 units Ending work-in-process inventory 12.000 inoms, 12 complete as to conversion costs Cost of begiving work in process $5.000 Diced material costs current month $18.000 Conversion costs current month $15.400