Work in process, January 1, 7,200 units, 70% oom pleted Conversion (7,200 70% $3.3) Materials added during January from Weaving Department, 110,800 units Direct labor for January Factory overhead for January Goods finished during January (includes goods in process, January 1), 112,200 units work in process, January 31, 5,800 units, 45% completed 167,948 > ) Units charged to production Inventory in process, January