PROBLEM 3-15. Comprehensive Problem, One Department [LO 2,3] Lindy Manufacturing uses a process costing system to track the production of the single product it makes in one department. At the start of November, there were 8,000 units in process that were 100 percent complete for direct material and 70 percent complete for conversion costs (labor and overhead). Lindy began the production of 83,000 units during the month. In ending Work in Process inventory, there were 1,800 units that were 100 percent complete for material and 80 percent complete for conversion costs.