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 Marc

[The following information applies to the questions displayed below.]

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	Costs
Beginning work in process (30% complete)	117,800
Direct materials		$ 192,000
Conversion cost		344,000
Total cost of beginning work in process		$ 536,000
Number of units started	243,000
Number of units completed and transferred to finished goods	334,800
Ending work in process (65% complete)	?
Current period costs
Direct materials		$ 507,400
Conversion cost		648,000
Total current period costs		$ 1,155,400