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: Units 118,300 Beginning work in process (30% complete) S 193,000 Direct materials Conversion cost $ 538,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (65% complete) Current period costs 244,000 334,900 Direct materials Conversion cost S 508,400 Total current period costs $1,157,400