Saddleback Company makes camping lanterns using a single production process. All direct materials are added at the beginning of the manufacturing process. Information for the month of March follows:

$\backslash$table$[[,$Units,Costs$],[\backslash$table$[[$Beginning work in process $(30\%$ complete$)],[$Direct materials$],[$Conversion cost$]],127,800,\backslash$table$[[$$$182,000$