WorkinProcess Inventory, Beginning Work-in-Process Inventory, Ending Units Completed and Transferred Out Units Added During The Month Costs Added During The Month Units 5,000 20,000 105,000 120,000 Percent Complete Direct Material 100% 100% Conversion 45% 25% Cost(s) Direct Material $1,900 $185,600 Conversion $4,200 $325,800