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Brambles Corporation has two sequential processing departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process Beginning WIP Inventory Transferred - in costs in beginning WIP Inventory Direct materials costs in beginning WIP Inventory Conversion costs in beginning WIP Inventory Units transferred - in Transferred - in costs Units completed Costs added: direct materials Costs added: conversion costs Ending WIP Inventory 11,000 units $110,200 S24,500 $22,750 60,000 units $546,300 56,000 $167,120 $245,570 15,000 units