Assembly Department Beginning work in process inventory Units started this period Units Materials 2,000 70% Percent Complete for Direct Percent Complete for Conversion 40% 10,100 Units completed and transferred out Ending work in process inventory 9,000 3,100 80% 30% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 896 687 $ 1,583 10,584 19,173 29,757