Surt Products Company uses an automated process to clean and polish its souvenir Items Direct materials are placed into production at the beginning of the proces and conversion costs are incurred evenly throughout the process. The following data pertain to March Beginning work in process inventory 6,000 items, 1/3 complete as to conversion costs Units placed in production 24 000 units Urita completed 18000 units Ending work in process inventory 12 000 items 12 complete as to conversion costs Cost of beginning work-in-process 55.000 Direct material costs current month $10.000 Conversion costs current month $15.400