Direct Disk Drive Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were for August $2017$ :

Work in process, beginning inventory

$151,400$ units

Transferred$-$in costs complete$)$

Direct materials $(0\%$ complete$)$

Conversion costs $(80\%$ complete$)$

Transferred in during current period

$451,200$ units

Completed and transferred out

$400,600$ units

Work in process, ending inventory

$202,000$ units

Transferred$-$in costs $(100\%$ complete$)$