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...... DELAWARE COMPANY produces yarn made from imported wool. It is done in three processes: processing, spinning and finishing. Raw wool is processed, spun, and finished before being shipped out to knitting and weaving companies. In the processing department, material is added in the beginning of processing, and conversion costs are added evenly throughout processing. The company uses normal costing to apply overhead to production. In the Processing Department (the first department), they began the month of August with 10,000 units in process which were 70 percent complete as to conversion (labor and overhead). It started 70,000 units into production during the month of August of which 20,000 remained in ending Work in Process inventory which were 40 percent complete as to conversion costs. The cost data for the Production Department is as follows: MAT'L CONV TOTAL BWIP $10,000 $3,500 $13,500 CURRENT ADDED 126,000 30,500 156,500 TOTAL COSTS $136,000 $34,000 $170,000