Manufacturing Costs Beginning work in process Materials $17,500 Conversion costs 14,660 Materials Labor Overhead Production Data Beginning work in process 14,900 units, 1/10 complete Units transferred out 55,200 Units started 50,700 Ending work in process 10,400 units, 1/5 complete $32,160 192,420 67,300 58,376 Cost Reconciliation Schedule Costs accounted for Transferred out 311880 Work in process, February 28 Materials 33280 Conversion costs Total costs