QUESTION 1 all direct materials are added at the beginning of the precess and conversion costs are incurrred uniformly through the process Beginning work in process units i 20 % complete) 20 direct materials $ 20 conversion cost $ 30 production during the month units started 70 direct materials $ 34 conversion cost $ 96 ending work in process units 40% complete) 10 Prepare cost of production report using the average costing method