Beginning work in process (30% complete) Direct materials Conversion cost A Total cost of beginning work in process Units 80,000 Costs $ 80,000 190,000 $270,000 Number of units started 152,000 Number of units completed and transferred to 2 finished goods Ending work in process (50 % complete) Current period costs. Direct materials Conversion cost Total current period costs 68,000 $180,000 314,000 $494,000